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:

• Key 1. Real estate and real rights thereon

  This section will be marked if the capital gain or loss is derived from real estate, improvements or real rights that rest on them.

  The key corresponding to the location of the property will also be selected and the cadastral reference will be recorded.

• Key 2. Other rights over real estate and securities of entities of article 108 Law 24/1988

  This section will be marked if the gain or loss comes from:

  • Personal rights over real estate

  • Of the transfer of securities of the entities included in article 108 of Law 24/1988, of July 28, of the Securities Market (entities with predominantly real estate assets), with the exception of shares or participations representing the social capital or assets of Real Estate Investment Companies or Funds. If the aforementioned securities are admitted to trading on the regulated securities markets defined in Directive 2004/39/EEC, you must mark an X in the box established for this purpose.

• Key 3. Shares without official listing

  This section will be marked in the case of shares not admitted to trading in any of the official secondary Spanish securities markets or in any other of those defined in Directive 2004/39/EEC.

• Key 4. Shares admitted to trading in the official secondary securities markets mentioned in the previous point when their transmission has not been carried out in said markets or is considered to be installment transactions or with a deferred price.

• Key 5. Other assets not affected by economic activities

  This section will be marked when the gain or loss comes from any other assets or rights not included in the previous sections.

Attention:

In the event that the reducing coefficients established for assets or rights acquired before 12/31/1994 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:

• Transmission of assets awarded to partners in the dissolution and liquidation of transparent companies (DT16 RDLeg.4/2004).

• Transmission of assets contributed to the protected assets of people with disabilities when the transmission 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:

• Key 6. Real estate and real rights over the same, affected by economic activities

  This section will be checked if the capital gain or loss is derived from real estate.

  The key corresponding to the location of the property will also be selected and the cadastral reference will be recorded.

  Property location key:

  • Key 1. Property with land registry reference located anywhere in Spain, except the Basque Country and Navarre.

  • Key 2. Property located in the Autonomous Community of the Basque Country or in the Foral Community of Navarra.

  • Key 3. Property in any of the previous situations but without cadastral reference.

  • Key 4. Property located abroad.

• Key 7. Other assets assigned to economic activities

  This section will be marked when the gain or loss comes from other assets.