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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
The consultant asks whether a declaration of foreign accounts must be filed for tax year 2013 after cancelling an account and opening a new one with a balance below 20,000 €. The DGT responds that the declaration must be filed upon cancellation of the previous account and opening of a new one, unless legally exempted.
The tax team reviews your specific situation.
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