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The DGT responds that while the general rule requires reporting, an exemption applies if foreign bank accounts are individually recorded in the resident parent company's accounting.
Cuestión planteada ¿Resulta de aplicación la obligación de información establecida en el artículo 42.bis.1 del Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos, aprobado por el Real Decreto 1065/2007, de 27 de julio (BOE de 5 de septiembre), en adelante RGAT, a los empleados mencionados en la solicitud de consulta?
Los empleados quedan exonerados de informar sobre cuentas en el extranjero si no son titulares reales y si dichas cuentas están registradas en la contabilidad de la matriz residente en España de forma individualizada, identificando número, entidad, sucursal y país. Esta información puede constar en documentos contables accesorios siempre que sean congruentes con las cuentas anuales y permitan identificar el bien o derecho de forma indubitable.
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