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A Spanish resident asks whether they must submit Form 720 for shares acquired through a Danish broker using a Spanish depositary. The DGT replies that the obligation depends on whether effective custody is in Spain or abroad.
Question posed: Obligation to submit the informative declaration on assets and rights held abroad (Form 720).
If shares traded on organized markets are subject to reporting by the Spanish depository entity through Form 189, the holder must not include them in Form 720. If the use of a foreign broker implies that the shares are registered in the name of the applicant at said broker, there would be an obligation to submit Form 720, unless the total assets abroad do not exceed 50,000 euros. If the broker acts as a sub-custodian for the Spanish entity (omnibus account), the Spanish entity is the depository and there is no obligation to report in Form 720.
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