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V1233-14 7 May 2014 · SG de Tributos Criterion in force
IRPF · residencia fiscal

Tax residency determines obligation to file foreign assets declaration

A UK-based EU official asks whether she must file a foreign assets declaration. The DGT states she is only required to do so if she meets Spain's tax residency criteria.

The question raised

Is the interested party obliged to file the 720 informative return?

The DGT's ruling

The obligation to file the informative return on assets and rights held abroad falls upon natural persons resident in Spanish territory. To determine tax residence, the general rule of presence for more than 183 days, the center of economic interests, or the residence of the family must be applied. The special regime for EU officials who maintain tax residence in their State of origin does not apply if the person was already a tax resident in a third country (such as the USA) upon entering the service of the Union.

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