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V0453-21 ·3 March 2021 ·consulta-vinculante Medium impact
Tax

No mandatory to declare participatory financing loans without representative securities

The DGT confirms that investments in foreign participatory financing platforms must only be declared in Form 720 if capital cession is instrumented through representative securities.

In 6 key points

Lifecycle

2021-03-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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