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A query was raised regarding whether a pension plan domiciled in Luxembourg must be declared via Form 720. The DGT ruled that vested rights are not subject to reporting requirements, unless a contingency occurs or the plan allows for surrender in terms similar to a life insurance policy.
Cuestión planteada Obligación de presentar la declaración informativa sobre bienes y derechos situados en el extranjero por dicho Plan de Pensiones.
Los derechos de un plan de pensiones en el extranjero no son objeto de declaración informativa mientras no se produzca la contingencia. Si ocurre la contingencia, la obligación de informar dependerá de si la prestación se percibe como capital o renta y de la titularidad del derecho a 31 de diciembre. Si se percibe el capital antes de finalizar el año de la contingencia, no habría obligación de informar. Si se percibe en un año posterior, sí se debe informar por el año de la contingencia.
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