4.2.3. C) Non-exempt assets and rights related to economic activities

In this section, non-exempt assets and rights that are related to the exercise of business and professional activities carried out by the taxpayer must be declared.

In the event that the assets or rights affected by business and professional activities, in accordance with the provisions or agreements regulating the corresponding matrimonial economic regime, are common to both spouses, their valuation will be carried out according to the rules of this section. The value thus determined will be attributed equally to each of them, unless a different share of participation is justified.

If, for the development of the activity, assets or rights (premises, machinery, etc.) are used that belong exclusively to the spouse who does not carry out the activity, the latter will fully include them in his/her declaration, valuing them in accordance with the rules contained in this Tax for unaffected assets and rights and which are included in the remaining sections.

1. 4.2.3.1. C1) Non-exempt assets and rights related to business and professional activities (except for affected real estate)
2. 4.2.3.2. C2) Non-exempt real estate assets used for business and professional activities