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V1355-16 ·31 March 2016 ·consulta-vinculante Medium impact
FISCAL

Ownership requirement for foreign shares depends on status as of 31 December

A taxpayer asks whether they must declare foreign shares bought and sold during the year if not owner as of year-end. The DGT responds that no reporting obligation exists if not owner as of 31 December, unless ownership was lost at another point during the year.

In 5 key points

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2016-03-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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