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V1121-19 22 May 2019 · SG de Tributos Criterion in force
IRPF · declaración informativa

No reporting obligation under Art. 42 ter if shares traded on organised markets are held with Spanish entities

A Spanish resident inquired whether they must submit an informative declaration of assets held abroad regarding shares transferred from a foreign bank to a Spanish one in late 2018. The DGT ruled that no such obligation exists if the securities are already subject to reporting by the depository entity in Spain.

The question raised

Cuestión planteada ¿Debe presentar la declaración informativa respecto a las acciones traspasadas en 2018?

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