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The taxpayer asks whether they must declare the opening or closing of foreign bank accounts and securities during 2014 if no increases exceeded €20,000. The Tax Agency responds that reporting bank accounts is not required if this threshold is not met, but it is mandatory to report the sale or loss of ownership of securities.
Question posed: What are the taxpayer's obligations regarding the notification of the openings and closings that occurred during the 2014 fiscal year?
For foreign current accounts, there is no obligation to submit the informative declaration if the combined balances have not experienced an increase exceeding 20,000 euros compared to the last declaration. However, regarding the securities portfolio, the obligation to report persists whenever ownership of them has been lost at any time during the year, regardless of the amount of the sale or extinction.
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