Skip to content
Back to index
V1096-18 25 April 2018 · SG de Tributos Criterion in force
IRPF · declaración informativa

Obligation to report real estate abroad pursuant to article 54 bis of the RGAT

A taxpayer has enquired about how to declare the acquisition value of a property located in Cuba for the informative return on foreign assets. The Directorate General of Taxes (DGT) clarifies that the asset must be reported at its acquisition value, applying the European Central Bank exchange rate as of 31 December.

The question raised

Question raised Value of acquisition of the real estate in euros for the purposes of the Informative Declaration on Assets and Rights Abroad.

The DGT's ruling

Para la declaración informativa de bienes inmuebles en el extranjero, se debe indicar el valor de adquisición del inmueble. Este valor se compone del importe real de la adquisición más el coste de inversiones, mejoras, gastos y tributos inherentes, excluyendo intereses. El importe en moneda extranjera debe convertirse a euros utilizando el tipo de cambio determinado por el Banco Central Europeo a 31 de diciembre.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact