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A branch of a Portuguese entity has enquired whether it can file Form 189 to exempt its clients from filing Form 720. The DGT has ruled that if the branch is not the custodian of the assets, clients remain obliged to report them via Form 720.
Cuestión planteada 1º.- ¿Existe obligación de presentar por parte de la filial declaración informativa anual acerca de valores, seguros y rentas, modelo 189?. ¿Existe la facultad potestativa de presentar dicho modelo 189 para exonerar a los particulares de presentar la declaración informativa sobre bienes y derechos en el extranjero (modelo 720)?
Si la sucursal no actúa como entidad depositaria de los valores mobiliarios, no está obligada a informar por el modelo 189 según el artículo 39.1 del RGAT. En este caso, los clientes que tengan depositados los valores en una entidad extranjera deben cumplir con la obligación de información del modelo 720. No es posible que los particulares acuerden o alteren la obligación tributaria mediante la presentación de otros modelos por parte de la entidad.
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