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2021 Wealth tax

4.2. Goods and rights

  1. 4.2.1. A) Real estate of an urban nature
  2. 4.2.2. B) Real estate of a rustic nature
  3. 4.2.3. C) Non-exempt assets and rights related to economic activities
  4. 4.2.4. D) Exempt assets and rights related to economic activities
  5. 4.2.5. E) Deposits in bank accounts
  6. 4.2.6. F) Securities representing the transfer of own capital to third parties
  7. 4.2.7. G) Non-exempt securities representing participation in the equity of entities
  8. 4.2.8. H) Exempt securities representing participation in the equity of legal entities
  9. 4.2.9. I) Life insurance
  10. 4.2.10. J) Temporary or life annuities
  11. 4.2.11. K) Jewelry, luxury skins, vehicles, boats and aircraft
  12. 4.2.12. L) Art objects and antiques
  13. 4.2.13. M) Real rights of use and enjoyment, excluding those that, where applicable, fall on the subject's habitual residence
  14. 4.2.14. N) Administrative concessions
  15. 4.2.15. O) Rights derived from intellectual and industrial property
  16. 4.2.16. P) Contractual options
  17. 4.2.17. Q) Balances in virtual currencies
  18. 4.2.18. R) Other assets and rights of economic content
  19. 4.2.18. Rules for the valuation of assets acquired, located or deposited abroad
  20. 4.2.19. Debts