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V0801-18 ·22 March 2018 ·consulta-vinculante Medium impact
FISCAL

Duty to report loss of ownership of securities in Model 720

A taxpayer asks what to include in Form 720 after selling securities to pay commissions and transfer their portfolio. The DGT responds that reporting of the loss of ownership of sold securities is required, and reporting for new securities is only necessary if the RGAT thresholds are met.

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2018-03-22PublishedPublished 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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