This one is the Castillo de la Mola, erected on the site of a Roman fort.
There was a Roman fort where the Catilo de la Mola is located.
If the asset was classified as stewardship PP and E in its entirety by both the transferring entity and the recipient entity, the transfer does not affect the net cost of operations or net position of either entity and therefore in such a case it is not a revenue, a gain or loss, or other financing source.