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V0881-18 4 April 2018 · SG de Tributos Criterion in force
OTRO · declaración informativa

The obligation to report assets abroad is not enforceable if the aggregate value does not exceed €50,000

A married couple under the community property regime (régimen de gananciales) has enquired whether they must file an informative declaration regarding assets held abroad. The Tax Agency has responded that, as the combined balance of both spouses' assets does not exceed €50,000, there is no obligation to report.

The question raised

Question raised: Submission of the informative return on assets and rights held abroad.

The DGT's ruling

La obligación de informar sobre bienes y derechos en el extranjero no es exigible cuando el valor de los activos no supere, conjuntamente, los 50.000 euros. En este caso, al ser los saldos de los cónyuges de 30.000 € y 20.000 €, se aplica la exención prevista en el artículo 42 ter.4.c) del RGAT.

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