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V1773-15 3 June 2015 · SG de Tributos Criterion in force
OTRO · declaración informativa

Obligation to file the informative return for current accounts with powers of disposal and for ownership of personal accounts

A taxpayer inquires whether they must declare their mother's foreign accounts due to being an authorized signatory and whether they must include their own accounts. The DGT clarifies that the obligation depends on the type of account and the status of the subject.

The question raised

Question raised 1st. Should a return be filed as an authorized signatory for their mother's accounts?

The DGT's ruling

As a holder of powers of disposal, the inquirer must file the informative return regarding current accounts abroad, subject to exemptions. However, in the case of securities accounts, the status of authorized signatory does not mandate filing the informative return. Regarding their own accounts, they must also report all of them, unless the exemption limits are met.

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