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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 18 results.
Tax declaration required if assets exceed 2 million euros
V5167-26
Senior state officials must publish asset declarations in the BOE within the first quarter after taking office or leaving
BOE-A-2026-7339
Obligation to file Model 720 if foreign deposit balances exceed €50,000
V0703-25
The deed of horizontal division of a cooperative is not covered by the exemption under Article 34 of Law 20/1990
V0118-25
A non-resident is not liable for Wealth Tax on a foreign participative loan
V1597-24
Resident and real owner may be exempt from reporting foreign assets if recorded in accounting books
V2997-23
Duty to file Model 720 if foreign assets exceed 50,000 euros per category
V0809-22
Obligation to declare foreign assets held through foreign deposited shares
V2292-21
No mandatory to submit foreign assets declaration if balances below €50,000
V2673-20
Ownership condition determines foreign assets declaration obligation
V0576-20
Obligación de presentar la declaración informativa sobre bienes y derechos en el extranjero
V1272-19
Exemption from foreign assets declaration if assets are individually recorded in accounting
V0766-19
No need to declare physical gold in model 720 as it is not a financial account
V2075-17
Non-residents taxed in Spain on real rights over Spanish assets
V1993-17
Obligación de informar sobre cuentas, valores y derechos en el extranjero según el RGAT
V1433-17
El oro no está incluido en la obligación de informar sobre bienes y derechos situados en el extranjero
V5136-16
Monetary balances from gold or jewellery deposits abroad must be declared in Form 720
V4964-16
Formal and real ownership of foreign shares to be declared
V1780-15
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