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 current or savings accounts, demand or term, financial accounts and other types of deposits in accounts
- 4. Securities representing the transfer of equity 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, jewellery, luxury furs, boats and aircraft
- 9. Art objects and antiques
- 10. Real rights of use and enjoyment (excluding those that, where applicable, fall on the habitual residence of the taxpayer)
- 11. Administrative concessions
- 12. Intellectual and industrial property rights
- 13. Contractual options
- 14. Virtual currencies
- 15. Other assets and rights of economic content