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V0298-18 ·7 February 2018 ·consulta-vinculante Medium impact
Tax

No general obligation to report cancellation of foreign bank accounts

The consultant asks what steps are needed to notify the AEAT of the opening and subsequent cancellation of a bank account in the UK. The DGT responds that there is no general obligation to report cancellation.

In 5 key points

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2018-02-07PublishedPublished 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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