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V0630-25 8 April 2025 · SG de Tributos Criterion in force
OTRO · saldo medio

Calculation of average balance for accounts opened after 1 October

A taxpayer asks how to calculate the average balance of the last quarter for foreign assets declaration if the account was opened after 1 October. The DGT responds that the calculation should be made from the opening date to 31 December to accurately reflect the held position.

The question raised

Question raised 1.- How to perform the calculation of the average balance of the last quarter.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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