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V0738-17 22 March 2017 · SG de Tributos Criterion in force
OTRO · declaración informativa

Reporting of foreign assets is not mandatory if value thresholds are not exceeded

The taxpayer asks whether they must file a declaration of assets held abroad following a reverse stock split, in addition to owning property and a current account. The Directorate General for Taxes (DGT) responds that there is no obligation if the value thresholds or the increments established by the regulations are not exceeded.

The question raised

Cuestión planteada

The DGT's ruling

Para valores representativos de participación, no hay obligación si el valor conjunto no supera los 50.000 euros o si no hay un incremento superior a 20.000 euros respecto a la última declaración, salvo reorganizaciones de títulos sin variación de valor. En inmuebles, la obligación solo surge si se superan los límites de valor o se producen incrementos superiores a 20.000 euros. Para cuentas bancarias, no se debe informar si los saldos no superan los 50.000 euros o si no hay un incremento superior a 20.000 euros respecto a la declaración anterior.

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