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A Spanish resident with Swiss accounts has inquired about the valuation of foreign currency accounts and whether their Swiss pension savings account (Second Pillar) is tax-exempt or must be declared via Form 720. The Tax Agency has clarified that foreign currency accounts should be valued based on their average balance, and that the Swiss pension account must be taxed at its market value, although it does not require disclosure in Form 720 until a contingency occurs.
Cuestión planteada 1. Forma de computar el saldo medio del último trimestre del ejercicio para obtener el valor de las cuentas corrientes en distintas divisas mantenidas en Suiza, necesario para determinar la base imponible en el Impuesto sobre el Patrimonio.
Para las cuentas en divisas, el saldo medio del último trimestre no incluirá fondos retirados para adquirir divisas en otras cuentas del mismo titular. Las cuentas de ahorro de pensiones suizas (Segundo Pilar) no gozan de la exención de planes de pensiones por no ser de la UE, debiendo valorarse por su precio de mercado. Respecto al Modelo 720, estas cuentas no deben declararse al no ser cuentas bancarias ordinarias, salvo que se produzca la contingencia y se conviertan en derecho de rescate o renta.
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