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A taxpayer asks whether physical gold stored in fortified chambers abroad must be reported. The DGT responds that physical gold does not need to be declared in model 720 as it does not constitute a financial account.
Cuestión planteada 1. ¿Debe presentar la declaración informativa sobre Bienes y derechos en el extranjero?
La declaración informativa sobre bienes y derechos en el extranjero se aplica a cuentas financieras, bienes inmuebles y derechos sobre ellos. No existe obligación de informar sobre bienes como lingotes de oro o joyas, ya que no tienen la consideración de cuenta financiera. La adquisición de oro físico no conlleva la existencia de saldos monetarios en el exterior disponibles para el consultante.
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