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A taxpayer asks whether they must report foreign account closures from 2021 if they were not a resident that year. The DGT responds that there is no obligation to file the information declaration in periods when one is not a tax resident in Spain.
Cuestión planteada 1.- ¿Tiene obligación de informar de los cierres de cuenta realizados en 2021?
De acuerdo con el artículo 42 bis.1 del RGAT, la obligación de presentar la declaración informativa sobre cuentas en el extranjero se aplica a personas físicas residentes en territorio español. Por tanto, si el consultante no es residente fiscal en España durante un ejercicio, no está obligado a presentar el modelo 720, incluso si hubo cancelaciones de cuentas en dicho periodo.
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