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V0575-20 ·11 March 2020 ·consulta-vinculante Medium impact
Tax

Both spouses must file foreign assets declaration if value exceeds 50,000 €

A married taxpayer in a community property regime asks whether both spouses must file a foreign assets declaration for holdings valued over 50,000 €. The DGT responds that, due to income-generating elements, both spouses are obliged to file as real holders.

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2020-03-11PublishedPublished 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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