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V2165-21 29 July 2021 · SG de Tributos Criterion in force
OTRO · declaración informativa

No obligation to file foreign accounts declaration if funds transferred to a Spanish bank account

The taxpayer asks whether they must file a foreign assets declaration after receiving a Swiss franc inheritance. The tax authority responds that since the funds have been transferred to a bank account in Spain, the conditions for reporting foreign accounts are not met.

The question raised

Obligation to file the informative return.

The DGT's ruling

The obligation to file the informative return applies to foreign accounts of which one is the holder, representative, or beneficiary. In this case, as the inheritance amount has been transferred to a bank account located in Spain, the circumstances for filing said informative return on foreign accounts do not arise.

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