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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer asks whether they must submit the foreign assets declaration for shares in French and Luxembourg funds purchased through a Spanish marketing entity. The DGT replies that no such obligation exists as the Spanish marketing entities are already required to provide this information.
Taxpayers holding foreign collective investment funds via Spanish marketing entities are exempt from filing Model 720, as the marketing entities are responsible for reporting foreign assets.
The tax team reviews your specific situation.
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