4.2.12. L) Art objects and antiques

In this section, non-exempt art objects and antiques, whose ownership corresponds to the declarant, must be declared by means of a succinct description.

For the purposes of this Tax, it is understood as:

• Art objects: paintings, sculptures, drawings, engravings, lithographs or other analogues, provided that, in all cases, they are original works.

• Antiques: movable, useful or ornamental property, excluding objects of art, that are more than one hundred years old and whose fundamental characteristics have not been altered by modifications or repairs carried out during the last one hundred years.

The list of art objects and antiques that must not be declared is explained in the section “Exempt goods and rights" of this aid.

Assessment

The valuation of these assets will be carried out at their market value on the date of accrual of the Tax (December 31).

Completion

Regarding each of the assets, you must record: the key corresponding to full ownership or bare ownership depending on the case, the percentage of ownership, the description and the value.

If you have to list more elements than those contemplated in the program, you can declare them cumulatively in the last box. In this case you will only have to fill in the data related to the description and the rating.