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V1821-15 ·10 June 2015 ·consulta-vinculante Medium impact
Tax

Requirement to disclose foreign pension plan depends on life insurance withdrawal rights

The consultant asks whether a disclosure form is required for a foreign currency pension plan whose value increased due to exchange rates. The DGT states that pension plan rights are not explicitly listed, but may be subject to disclosure if they allow withdrawal under life insurance conditions.

In 6 key points

Lifecycle

2015-06-10PublishedPublished 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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