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V1223-14 ·7 May 2014 ·consulta-vinculante Medium impact
Tax

Obligation to file Model 720 if you have disposal power or ownership of foreign assets

A Spanish resident asks whether they must file Model 720 for their parents' assets in Germany, even without access to bank data. The DGT states that the obligation arises from having disposal rights over accounts or ownership of assets.

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2014-05-07PublishedPublished 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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