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Practical Heritage Manual 2019.

Formation of gross assets: rules for the valuation of assets and rights

  1. Real estate
  2. Assets and rights affected by economic activities
  3. Deposits in checking or savings accounts, demand or time deposits, financial accounts and other types of account deposits
  4. Values representing the transfer of own capital to third parties
  5. Securities representing participation in the equity of any type of entity
  6. Life insurances
  7. Temporary or life annuities
  8. Vehicles, jewelry, luxury furs, boats and aircraft
  9. Art objects and antiques
  10. Real rights of use and enjoyment (excluding those that, if applicable, fall on the habitual residence of the taxable person)
  11. Administrative concessions
  12. Intellectual and industrial property rights
  13. Contract options
  14. Other goods and rights of economic content