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The consultant asks whether physical gold held in fortified chambers in London, purchased via an online platform, must be reported. The DGT responds that physical gold is not a financial account and is therefore not subject to reporting obligations.
Cuestión planteada
La declaración informativa sobre bienes y derechos situados en el extranjero no incluye bienes como lingotes de oro o joyas, al no tener la consideración de cuenta financiera. Dado que la adquisición del oro no conlleva la existencia de saldos monetarios en el exterior disponibles para el consultante, el oro comprado no debe ser objeto de declaración en el modelo 720.
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