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V0766-19 9 April 2019 · SG de Tributos Criterion in force
OTRO · declaración informativa

Exemption from foreign assets declaration if assets are individually recorded in accounting

A Spanish company shareholder asks whether they must submit the declaration on foreign assets and rights for an investment in a foreign fund. The DGT responds that the company is exempt if it records such assets individually in its accounting.

The question raised

Cuestión planteada Obligación para la consultante de presentar la Declaración Informativa sobre Bienes y Derechos en el extranjero.

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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