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The consultant asks whether bank accounts and foreign pension plans in the UK must be declared in form 720. The DGT responds that bank accounts are only declared if exceeding 50,000 euros, and pension plans are not included unless they allow a life insurance-style withdrawal or a contingency arises.
Cuestión planteada Obligación de presentar la declaración informativa sobre bines y derechos en el extranjero y en su caso, como acomodar los datos relativos a los planes de pensiones al formulario
Los derechos consolidados en un plan de pensiones extranjero no están incluidos en las categorías de bienes sujetos a la declaración informativa. No existe obligación de informar sobre ellos mientras no se produzca una contingencia que permita percibir las prestaciones, salvo que el plan permita el rescate en términos de un seguro de vida. En caso de tener que declararse, los planes de pensiones se computan en un bloque distinto al de las cuentas bancarias para determinar el límite de 50.000 euros.
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