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A partnership (comunidad de bienes) requested clarification regarding its obligation to file an informative return for assets held abroad when operating through a US broker. The DGT ruled that the partnership and its members with powers of disposal must report accounts and securities (such as shares), but are not required to report derivative instruments.
Question raised: Obligation to submit the informative declaration on assets and rights abroad.
Las comunidades de bienes están obligadas a presentar la declaración informativa sobre cuentas, valores, derechos o inmuebles en el extranjero, salvo exenciones del RGAT. Los instrumentos financieros derivados no están incluidos en la obligación del artículo 42 ter del RGAT. Para las cuentas, la obligación surge si los saldos a 31 de diciembre y el saldo medio del último trimestre superan conjuntamente los 50.000 euros. El cómputo de saldos para determinar la obligación se realiza de forma separada para el efectivo y para los valores mobiliarios. En el caso de cuentas ómnibus, solo debe identificarse al bróker.
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