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The consultant asks whether to submit the declaration on inherited foreign real estate and what documents are required. The DGT states that the obligation depends on ownership status as of year-end and the absence of exemptions.
Cuestión planteada Debe presentar modelo 720 correspondiente a la Declaración Informativa? ¿Qué documentación debe presentar?
Las personas físicas residentes en España deben presentar una declaración informativa anual sobre bienes inmuebles situados en el extranjero de los que sean titulares a 31 de diciembre. La obligación existe si no concurren las exenciones del artículo 54 bis del RGAT y si el valor conjunto supera los 50.000 euros. En caso de haber sido titular en cualquier momento del año y haber perdido la condición a 31 de diciembre, también debe informarse. La documentación a presentar es el modelo 720.
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