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The consultant asks whether a life insurance policy with a Luxembourg-based insurer must be declared in Form 720. The DGT responds that, as a policyholder of a life insurance policy with a foreign insurer, there is an obligation to report it.
Cuestión planteada ¿Dicha inversión se debe declarar en el Modelo 720?
Según el artículo 42 ter del RD 1065/2007, los obligados deben suministrar información anual sobre seguros de vida o invalidez de los que sean tomadores a 31 de diciembre, siempre que la entidad aseguradora esté situada en el extranjero. En este caso, el consultante debe declarar la inversión indicando su valor de rescate y los datos de la entidad aseguradora.
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