Skip to content
V0408-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Each spouse must submit their own foreign assets declaration if thresholds are exceeded

A couple in a community property regime asks whether to file one joint declaration or separate ones for their accounts in Germany. The DGT confirms each spouse must file individually.

In 6 key points

Lifecycle

2025-03-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact