Net assets (gross tax base)
Regulations: Art. 9 Wealth Tax Act
This magnitude is constituted by the algebraic difference between the gross amount of the assets and the total deductible debts.
Therefore:
(+) GROSS ASSETS: Assets AND DERS
Real estate
Assets and rights relating to economic activities
Deposits in a checking or savings account, in the demand or in the term, financial accounts and other types of account deposits
Securities representing the transfer of equity to third parties
Securities representing the participation in equity of any type of entity
Life insurance
Temporary or life annuities
Vehicles, jewellery, luxury leather, vessels and aircraft
Art and antiquities objects
Real rights of use and enjoyment (excluding those that, if applicable, fall on the taxpayer's habitual residence)
Administrative concessions
Intellectual and industrial property rights
Contractual options
Virtual currencies
Other goods and rights of economic content
(-) DEDUCTIBLE DEBT
= EQUITY