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A Spanish resident couple asks whether they must submit the foreign accounts declaration for a joint deposit in the Netherlands. The tax authority confirms that reporting is required if the balance exceeds the established thresholds.
Cuestión planteada ¿Debe presentar la Declaración informativa sobre Bienes y Derechos en el extranjero (Modelo 710)?.
Las personas físicas residentes en España deben presentar una declaración informativa anual sobre cuentas en el extranjero de su titularidad, en las que sean beneficiarios o tengan poderes de disposición. Esta obligación no aplica si los saldos a 31 de diciembre y los saldos medios del último trimestre no superan conjuntamente los 50.000 euros. En cuentas de titularidad conjunta, se debe informar indicando el porcentaje de participación.
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