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V1179-15 ·16 April 2015 ·consulta-vinculante Medium impact
Tax

Must file Model 720 if you are owner of foreign real estate as of 31 December

The consultant asks whether to submit the declaration on inherited foreign real estate and what documents are required. The DGT states that the obligation depends on ownership status as of year-end and the absence of exemptions.

In 6 key points

Lifecycle

2015-04-16PublishedPublished 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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