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The consultant asks whether a declaration of foreign accounts must be filed for tax year 2013 after cancelling an account and opening a new one with a balance below 20,000 €. The DGT responds that the declaration must be filed upon cancellation of the previous account and opening of a new one, unless legally exempted.
Cuestión planteada ¿Tiene que presentar declaración informativa en relación con el ejercicio 2013?
El consultante debe presentar el modelo 720 por la cancelación de la cuenta corriente, según los apartados 3 y 5 del artículo 42 bis del Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria. Respecto a la apertura de una nueva cuenta, la obligación de informar persiste siempre que no concurran las causas eximentes previstas en el apartado 4 del mismo artículo.
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