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Heirs inquired whether they were required to file informative returns for an account in Andorra for the 2014, 2015, and 2016 tax years. The DGT dismissed the inquiry for 2014 and 2015 as it was submitted out of time, and ruled that for 2016, there is an obligation to report if the balance thresholds are exceeded.
Cuestión planteada Obligación de presentar la declaración informativa respecto de los ejercicios 2014, 2015 y 2016.
La consulta sobre los ejercicios 2014 y 2015 se inadmite por haber sido formulada fuera del plazo establecido en la LGT. Respecto al ejercicio 2016, existe obligación de presentar la declaración informativa si los saldos a 31 de diciembre o el saldo medio del último trimestre superan conjuntamente los 50.000 euros. En este caso, aunque el saldo a 31 de diciembre fuera de 0 €, el saldo medio del último trimestre de 112.470,35 € obliga a informar, indicando el porcentaje de participación.
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