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V4757-16 ·10 November 2016 ·consulta-vinculante Medium impact
FISCAL

Employees may be exempt from reporting foreign bank accounts if parent company records them individually

The DGT responds that while the general rule requires reporting, an exemption applies if foreign bank accounts are individually recorded in the resident parent company's accounting.

In 6 key points

Lifecycle

2016-11-10PublishedPublished 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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