Skip to content
V1281-14 ·13 May 2014 ·consulta-vinculante Medium impact
Tax

No obligation to file Model 720 if only expectation of inheritance exists

A potential heir asks whether to submit the foreign assets declaration after their grandmother's death. The DGT states there is no obligation if as of December 31 only an expectation of rights exists, except in cases of a contingent inheritance.

In 6 key points

Lifecycle

2014-05-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact