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V1203-16 ·23 March 2016 ·consulta-vinculante Medium impact
Tax

Annual declaration must report extinction of foreign property ownership

The consultant asks what constitutes the extinction of ownership of assets or rights abroad to comply with Article 42 ter of the General Regulation on Tax Administration and Inspection. The DGT responds that the reporting obligation continues if ownership was held at any time during the year, and the date of extinction must be reported.

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2016-03-23PublishedPublished 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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