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A taxpayer asks what to include in Form 720 after selling securities to pay commissions and transfer their portfolio. The DGT responds that reporting of the loss of ownership of sold securities is required, and reporting for new securities is only necessary if the RGAT thresholds are met.
Cuestión planteada ¿Qué se debe incluir en la Declaración informativa sobre bienes y derechos situados en el extranjero (Modelo 720) del ejercicio 2017?
Debe presentarse la declaración informativa por la pérdida de titularidad de los valores enajenados, aportando la información a la fecha de la enajenación. Respecto a la adquisición de nuevos valores, no existe obligación de presentar la declaración si no se dan las situaciones de cuantía previstas en el artículo 42 ter.5 del RGAT.
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