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The DGT confirms that investments in foreign participatory financing platforms must only be declared in Form 720 if capital cession is instrumented through representative securities.
Cuestión planteada
La cesión a terceros de capitales propios solo es objeto de declaración en el modelo 720 cuando se instrumentaliza mediante valores representativos. Si la participación en los préstamos no está representada por valores, no existe obligación de informar por esas cantidades. No obstante, los importes en cuentas ómnibus que no estén invertidos en préstamos deben declararse si superan los 50.000 euros.
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