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A director asks whether they must declare foreign subsidiary account balances within Wealth Tax. The DGT responds that mere disposal power does not make the director liable for the tax, although they must submit the foreign assets declaration (form 720) if the conditions are met.
Cuestión planteada 1º.- El consultante desea saber si debe presentar por el poder de disposición de dichos saldos, la declaración por el Impuesto sobre el Patrimonio.
El hecho imponible del Impuesto sobre el Patrimonio se constituye por la titularidad del patrimonio neto, no por la capacidad de disposición. La mera facultad de disponer de saldos bancarios de una entidad no atribuye la condición de sujeto pasivo del impuesto. No obstante, quien tenga poderes de disposición sobre cuentas en el extranjero debe presentar la declaración informativa anual, salvo que concurran las exenciones del reglamento.
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