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A query was raised regarding whether the exemption from reporting foreign accounts extends to both the commercial company and its beneficial owner. The Directorate General for Taxes (DGT) ruled that if the owning entity is exempt because the assets are recorded in its accounting, the beneficial owners, representatives, or beneficiaries are also exempt.
Cuestión planteada ¿La exención prevista en la Ley alcanza a la sociedad mercantil como titular de dicha cuenta, así como al titular real de dicha de las acciones de la entidad mercantil?.
Si el titular de una cuenta o derecho en el extranjero está exonerado de informar por estar debidamente registrado en su contabilidad e identificado en sus informes auxiliares, los eventuales titulares reales, representantes, autorizados o beneficiarios también quedarán exonerados. Esta exoneración se aplica siempre que se cumplan las circunstancias de exención previstas en los artículos 42 bis y 42 ter del RGAT.
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