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A taxpayer asks whether they must file the foreign assets declaration (Model 720) for 2013 after filing for 2012. The tax authority responds that no obligation exists if the total value of assets has increased by no more than €20,000 compared to the previous declaration.
Cuestión planteada Resulta exigible o no presentar la Declaración informativa sobre bienes y derechos situados en el extranjero (Modelo 720) del ejercicio 2013?
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