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V0119-14 ·21 January 2014 ·consulta-vinculante Medium impact
Tax

Domicilio obligatorio para entidades de inversión colectiva en modelo 720

The consultant asks whether the address of foreign companies and investment funds must be included in form 720 and when it is required in subsequent years. The DGT confirms that the address is mandatory for entities and funds, and outlines the annual submission conditions.

In 6 key points

How it affects those involved

Entities and funds must provide their full address in form 720 annually, including foreign ones, as a mandatory disclosure requirement.

Lifecycle

2014-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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