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V0119-14 21 January 2014 · SG de Tributos Criterion in force
OTRO · modelo 720

Domicilio obligatorio para entidades de inversión colectiva en modelo 720

The consultant asks whether the address of foreign companies and investment funds must be included in form 720 and when it is required in subsequent years. The DGT confirms that the address is mandatory for entities and funds, and outlines the annual submission conditions.

The question raised

1st.-) Regarding shares listed on foreign stock exchanges, duly identified by their ISIN code and the corresponding country, is it also mandatory to indicate the company's address? Would the answer be the same for the case of investment funds (in many cases of foreign funds, it is especially difficult to obtain the address)?.

The DGT's ruling

To comply with the obligation to report on foreign securities and holdings, the corporate name or full designation of the legal entity or collective investment undertaking must be included, as well as its registered office. This requirement applies both to the invested entity and to the assets of collective investment undertakings located abroad.

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