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A taxpayer inquired whether they must file Form 720 regarding their interest in a foreign limited partnership and how to tax imputed income. The Directorate General for Taxes (DGT) ruled that the holding must be reported on Form 720 and that income is attributed in accordance with Personal Income Tax (IRPF) regulations.
Cuestión planteada 1º ¿Debe presentar la Declaración informativa sobre bienes y derechos situados en el extranjero (Modelo 720) del ejercicio 2013?
La participación en una entidad jurídica extranjera debe declararse en el Modelo 720 según el artículo 42 ter.1.i) del RD 1065/2007, incluso si no está representada por valores. Respecto al IRPF, las rentas de entidades en régimen de atribución de rentas se atribuyen a los socios según las normas de este impuesto y la naturaleza de la fuente. La renta atribuida se integra en la declaración del socio siguiendo las reglas de imputación temporal del IRPF.
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