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The consultant asks whether the purchase of gold deposited with a third party that allows card payments must be declared. The DGT responds that although gold or jewellery are not financial accounts, the resulting monetary balance from such transactions must be declared.
Cuestión planteada Obligación de presentar la Declaración informativa sobre Bienes y derechos en el extranjero.
Los bienes físicos como lingotes de oro o joyas no son objeto de declaración informativa por no ser cuentas financieras. Sin embargo, si la operativa convierte el valor de esos bienes en un saldo monetario disponible mediante una tarjeta de débito, dicho saldo debe declararse como cuenta en el modelo 720. La información debe incluir el saldo a 31 de diciembre y el saldo medio del último trimestre.
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