Net worth (tax base)
Regulations: Art. 9 Wealth Tax Law
This amount is constituted by the algebraic difference between the amount of gross assets and the total amount of deductible debts.
Therefore:
(+) GROSS WORTH: PROPERTY AND ERDS
Real estate
Assets and rights affected by economic activities
Deposits in current or savings accounts, demand or term, financial accounts and other types of deposits in accounts
Values representing the transfer of own capital to third parties
Securities representing participation in the equity of any type of entity
Life insurances
Temporary or life annuities
Vehicles, jewelry, luxury furs, boats and aircraft
Art objects and antiques
Real rights of use and enjoyment (excluding those that, if applicable, fall on the habitual residence of the taxable person)
Administrative concessions
Intellectual and industrial property rights
Contract options
Virtual currencies
Other goods and rights of economic content
(-) DEDUCTIBLE DEBTS
= NET WORTH