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V2643-17 ·17 October 2017 ·consulta-vinculante Medium impact
FISCAL

Obligation to file Model 720 following loss of foreign shareholding

A taxpayer asks whether they must file Model 720 for 2017 after selling shares worth 20,000 € and buying others worth 5,000 €, having declared 60,000 € the previous year. The DGT responds that the declaration is required due to the loss of ownership of the sold shares, but not for the acquisition of new shares.

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Lifecycle

2017-10-17PublishedPublished 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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