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Heritage 2023

4.2.18. R) Other assets and rights of economic content

In this section, the remaining assets and rights of economic content not included in the previous sections, whose ownership corresponds to the declarant, must be declared.

If you have to relate 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 relating to the description and the valuation.

Assessment

Other assets and rights of economic content, attributable to the taxpayer, will be valued at their market price on the date of accrual of the Tax (December 31).