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The consultant asks whether reporting is required for foreign real estate bare ownership after a valuation update. The DGT responds that a declaration is due when the total value exceeds 50,000 euros or when there is an increase of more than 20,000 euros compared to the previous declaration.
Cuestión planteada El valor actual del bien que adquirí hace 30 años en nuda propiedad se ha actualizado por encima de los 20.000 euros.
La obligación de presentar la declaración informativa anual sobre bienes inmuebles en el extranjero solo es obligatoria en años sucesivos cuando el valor conjunto de los bienes haya experimentado un incremento superior a 20.000 euros respecto al valor de la última declaración presentada. Si el valor conjunto no supera los 50.000 euros, no existe obligación de informar, salvo en casos de transmisión de la titularidad durante el año.
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