New Coefficients to update the acquisition value of Spanish Real Estate assets. For the transfers of real estate (not linked to economic activities) that take place during year 2009, the coefficients of update of the value of acquisition of such assets will be the following ones:
| Year of acquisition | Coefficient |
| 1994 & before | 1.2653 |
| 1995 | 1.3368 |
| 1996 | 1.2911 |
| 1997 | 1.2653 |
| 1998 | 1.2408 |
| 1999 | 1.2185 |
| 2000 | 1.1950 |
| 2001 | 1.1716 |
| 2002 | 1.1486 |
| 2003 | 1.1261 |
| 2004 | 1.1040 |
| 2005 | 1.0824 |
| 2006 | 1.0612 |
| 2007 | 1.0404 |
| 2008 | 1.0200 |
| 2009 | 1.0000 |
