8.2.6.2.4.1. Type of heritage element
TYPE OF HERITAGE ELEMENT
A data capture window will open in which you must select one of the following keys:
If the capital gain or loss comes from elements not affected by economic activities:
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Key 1. Real estate and property rights thereon
This section will be checked if the capital gain or loss is derived from real estate, improvements or property rights that affect them.
The code corresponding to the location of the property will also be selected and the cadastral reference will be recorded.
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Key 2. Other rights over real estate and securities of entities of article 108 Law 24/1988
This section will be checked if the gain or loss comes from:
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On personal rights over real estate
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Regarding the transfer of securities of entities included in article 108 of Law 24/1988, of July 28, on the Securities Market (entities with predominantly real estate assets), with the exception of shares or participations representing the share capital or assets of Real Estate Investment Companies or Funds. If the securities in question are admitted to trading on regulated securities markets as defined in Directive 2004/39/EEC, you must mark an X in the box provided for this purpose.
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Key 3. Unlisted shares
This section will be checked when dealing with shares not admitted to trading on any of the official Spanish secondary securities markets or any other of those defined in Directive 2004/39/EEC.
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Key 4. Shares admitted to trading on the official secondary securities markets mentioned in the previous point when the transfer of the same has not been carried out on said markets or is considered to be term or deferred price transactions.
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Key 5. Other assets not affected by economic activities
This section will be checked when the gain or loss comes from any other assets or rights not included in the previous sections.
Attention:
In the event that the reduction coefficients established for assets or rights acquired before 31/12/1994 are not applicable to the capital gain obtained, you must mark an "X" in the corresponding section of the data capture window.
Specifically, you must mark an "X" in the following cases:
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Transfer of assets awarded to partners in the dissolution and liquidation of transparent companies (DT16 RDLeg.4/2004).
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Transfer of assets contributed to the protected assets of persons with disabilities when the transfer is carried out by the owners of said assets (DA 18 Law 35/2006).
If the capital gain or loss comes from elements related to economic activities:
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Key 6. Real estate and property rights thereon, related to economic activities
This section will be checked if the capital gain or loss is derived from real estate.
The code corresponding to the location of the property will also be selected and the cadastral reference will be recorded.
Property location key:
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Key 1. Property with land registry reference located anywhere in Spain, except the Basque Country and Navarre.
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Key 2. Property located in the Autonomous Community of the Basque Country or in the Foral Community of Navarra.
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Key 3. Property in any of the above situations but without cadastral reference.
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Key 4. Property located abroad.
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Key 7. Other assets related to economic activities
This section will be checked when the gain or loss comes from other assets.