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A taxpayer queried whether the sale of foreign securities must be reported via Model 720 if the proceeds are deposited into another foreign account. The DGT ruled that the disposal of securities triggers the reporting obligation, unless the funds are fully reinvested in other securities or if no prior reporting obligation had existed.
Cuestión planteada ¿Cómo se debe declarar en el modelo 720 en aquel caso de que se vendan valores depositados en el extranjero y el importe obtenido se mantiene en cuentas abiertas asimismo en el extranjero?
La enajenación de valores determina la obligatoriedad de presentar la declaración informativa según el artículo 42 ter del Reglamento General de Aplicación de los Tributos, salvo que no se hubiera tenido obligación previa sobre dichos valores. Si la pérdida de titularidad es por compra-venta y el importe se reinvierte íntegramente en otros valores, se puede sustituir la obligación de informar sobre las cancelaciones por la de declarar los saldos a 31 de diciembre. El ingreso del dinero en una cuenta en el extranjero también obliga a informar si se superan los límites de saldos de 50.000 euros, salvo que la cuenta ya se declarara y el incremento sea inferior a 20.000 euros.
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