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V0553-18 ·27 February 2018 ·consulta-vinculante Medium impact
FISCAL

Futures contracts not declared in Form 720, but brokerage cash account is

A taxpayer asks how to report a brokerage account in a US futures broker. The DGT responds that futures are not subject to declaration, but the associated cash account must be reported via Form 720.

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2018-02-27PublishedPublished 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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