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The consultant asks whether an e-money account in a Lithuanian entity should be included in Form 720 and how to report balances in different currencies. The DGT responds that such accounts, functioning like a current account, are subject to information obligations and explains methods of conversion and calculation of balances.
Cuestión planteada
Las cuentas de dinero electrónico con funcionalidad semejante a una cuenta corriente están comprendidas en la obligación de declaración del modelo 720. Los saldos en distintas divisas deben declararse de forma agregada en un único registro, convirtiendo el saldo a 31 de diciembre y el saldo medio del último trimestre al euro con el tipo de cambio vigente a esa fecha. El saldo medio del último trimestre se determina mediante la suma de los productos de los saldos y sus días de permanencia, dividida por 92 días. En caso de existir saldos en distintas entidades del mismo grupo, se debe declarar la entidad que mantenga los saldos dinerarios según el contrato.
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