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The consultant asks what constitutes the extinction of ownership of assets or rights abroad to comply with Article 42 ter of the General Regulation on Tax Administration and Inspection. The DGT responds that the reporting obligation continues if ownership was held at any time during the year, and the date of extinction must be reported.
Cuestión planteada ¿Qué se entiende por "se extingue la titularidad" a efectos del artículo 42 ter del Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos, aprobado por Real Decreto1065/2007, de 27 de julio, en el caso de valores o derechos representativos en cualquier tipo de entidad jurídica así como de acciones y participaciones en el capital social o fondo patrimonial de Instituciones de Inversión colectiva?
La obligación de informar se extiende a quien haya sido titular o titular real de los bienes en cualquier momento del año y haya perdido dicha condición a 31 de diciembre. La extinción de la titularidad o titularidad real ocurre cuando cesa la condición de declarante por la que ya se informó del bien. La pérdida de titularidad, ya sea parcial o total, debe reflejarse en la declaración informativa, considerándose la titularidad respecto a cada participación o valor individualmente.
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