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V0640-14 ·10 March 2014 ·consulta-vinculante Medium impact
Tax

Declaration required for transfer of own capital to foreign state treasury

The consultant asks whether a declaration is needed when transferring own capital to the public treasury of a EU member state. The DGT responds that if the transfer takes the form of representative securities, a declaration of foreign assets must be submitted, unless legally exempted.

In 6 key points

Lifecycle

2014-03-10PublishedPublished 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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