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V0341-20 ·13 February 2020 ·consulta-vinculante Medium impact
Tax

Obligation to submit foreign assets declaration remains even without prior valuation

A U.S. LLC shareholder asks whether they must submit the foreign assets declaration if they cannot determine the value of their shares. The DGT responds that the obligation continues and that the absence of a balance sheet does not prevent determining the value by preparing one.

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2020-02-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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