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

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

In the event that the assets or rights assigned to business and professional activities, in accordance with the provisions or regulatory agreements of the corresponding matrimonial property 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 in half to each of them, unless a different participation fee is justified.

If assets or rights (premises, machinery, etc.) belonging exclusively to the spouse who does not carry out the activity are available for the development of the activity, the latter will fully compute them in their declaration, valuing them in accordance with the rules contained in this Tax for goods and rights not affected and that are included in the remaining sections.

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