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V5136-16 28 November 2016 · SG de Tributos Criterion in force
OTRO · declaración informativa

Ownership of gold held abroad does not need to be reported in the informative tax return

The taxpayer asks whether they must report the purchase and sale of gold bars stored in various cities around the world. The DGT rules that gold is not included in the list of assets and rights that must be declared.

The question raised

Cuestión planteada Declaración informativa sobre Bienes y derechos en el extranjero.

The DGT's ruling

El oro no se encuentra entre los bienes y derechos objeto de la declaración informativa sobre bienes y derechos situados en el extranjero. Por tanto, no existe la obligación de presentar dicha declaración por las adquisiciones y ventas de este metal precioso.

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What is published here, applied to a company or a specific case. The first meeting is free.

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