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. Virtual currencies
- 15. Other goods and rights of economic content