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The DGT confirms that an accountant in a Finnish group is exempt from declaring cash pooling accounts in Form 720 if the holding company is Spanish and the accounts are recorded in its books.
Cuestión planteada Debe tenerse en cuenta estas cuentas del Cash Pooling a efectos de presentación de la Declaración informativa, pese a figurar debidamente registradas en la contabilidad y en la memoria además de tener saldos negativos?
Los apoderados no están obligados a presentar el modelo 720 si la cuenta cuya titularidad ostentan está exonerada de dicha obligación. En este caso, si las cuentas pertenecen a la filial española y están registradas de forma individualizada en su contabilidad, o si son cuentas de entidades españolas con sucursal en el extranjero que deben ser declaradas por la entidad, el apoderado no tiene obligación de informar. El hecho de que las cuentas participen en un cash pooling no determina por sí solo la obligación de declarar.
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