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V2165-21 ·29 July 2021 ·consulta-vinculante Medium impact
Tax

No obligation to file foreign accounts declaration if funds transferred to a Spanish bank account

The taxpayer asks whether they must file a foreign assets declaration after receiving a Swiss franc inheritance. The tax authority responds that since the funds have been transferred to a bank account in Spain, the conditions for reporting foreign accounts are not met.

In 6 key points

Lifecycle

2021-07-29PublishedPublished 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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