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A staff member of the European Investment Bank asks whether she must file a foreign assets declaration. The DGT responds that EU officials maintaining fiscal residence in Spain are required to report foreign accounts and life/pension insurance up to certain thresholds.
Cuestión planteada ¿Está obligada la interesada a presentar la Declaración informativa del 720?.
Los funcionarios de la Unión Europea que establezcan su residencia en otro Estado miembro por sus funciones conservan su residencia fiscal en el Estado donde residían habitualmente. Si son residentes fiscales en España, deben informar sobre cuentas en el extranjero si superan los 50.000 euros. Los planes de pensiones extranjeros deben informarse si permiten el rescate en términos similares a un seguro de vida, siempre que se superen los límites de cuantía.
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