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V1040-17 ·4 May 2017 ·consulta-vinculante Medium impact
FISCAL

ETF foreign details must be disclosed despite data difficulties

The consultant asks whether information on a foreign ETF can be omitted due to difficulty in obtaining its name and address. The DGT responds that the regulation requires disclosure of such details and that difficulty in obtaining data does not justify non-compliance.

In 6 key points

How it affects those involved

Tax authorities require full disclosure of foreign ETF details, regardless of data access challenges.

Lifecycle

2017-05-04PublishedPublished 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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