Domain as an object of property rights

There was a question about domains.
In our company, lawyers finally do not understand this, so I wanted to ask the community.
Domains which object of property rights are and should it be prescribed in the tax declaration for individuals?

UPD: I think the question is a little wrong. This is about an individual, in the person of a civil servant. Every year, civil servants must send to the income tax and property tax return.
That's the question where to include registered domains.