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V0694-14 ·13 March 2014 ·consulta-vinculante Medium impact
Tax

Mandatory submission of form 720 upon cancellation of foreign current account

The consultant asks whether a disclosure statement is required for tax year 2013 after declaring foreign assets and a foreign account in 2012. The DGT responds that form 720 must be submitted for the cancellation of the account, but not for securities if there has been no loss of ownership.

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2014-03-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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