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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.
Cuestión planteada 1ª.-) Respecto a las acciones cotizadas en bolsas extranjeras, debidamente identificadas con su código ISIN y el país correspondiente, ¿es obligatorio además indicar la dirección de la sociedad?, ¿la respuesta sería la misma para el caso de fondos de inversión (en muchos casos de fondos extranjeros es especialmente difícil conseguir la dirección)?.
Para valores, derechos y participaciones en instituciones de inversión colectiva situados en el extranjero, se debe suministrar la razón social o denominación completa y su domicilio. En años sucesivos, la declaración es obligatoria si el valor conjunto de los bienes ha experimentado un incremento superior a 20.000 euros respecto a la última declaración, o si se ha perdido la titularidad en cualquier momento del año.
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