Doctrine by topic · DGT Observatory

Informative Declaration: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Refined position High confidence 63 rulings · 2015–2026

Current position

The obligation to file Form 720 regarding foreign accounts only exists if the joint balances exceed 50,000 euros. In successive years, the obligation persists only if the balance has increased by more than 20,000 euros compared to the last declaration filed. If the increase is less than said amount, there is no obligation to report.

The DGT's position has moved from requiring information on the formal and beneficial ownership of assets and rights to establishing specific quantitative limits for the reporting obligation. The criterion has evolved towards greater selectivity, culminating in the application of 50,000 euro thresholds and a 20,000 euro increase margin for the continuity of the obligation.

Turning points

  1. V0215-24

    Introduces the informative declaration obligation for providers of exchange services between virtual currencies and fiat money, regardless of the transaction value.

  2. V0971-26

    Establishes that the Form 720 obligation only persists if the balances exceed 50,000 euros and if the annual increase is greater than 20,000 euros.

Analysis based on 59 of 63 rulings with a stated position. Updated 1 September 2026.

Rulings on this topic

24
V5694-26 30 Sept 2026

Workers under the special regime of Article 93 LIRPF are not required to file Form 720

SG de Impuestos sobre la Renta de las Personas Físicas
régimen especial de trabajadores desplazadosmodelo 720declaración informativabienes en el extranjerointegridad de la renta LIRPF — Ley 35/2006 del IRPF art. 93LGT — Ley 58/2003 General Tributaria art. disposición adicional decimoctava
Affects CompanyExpat · Non-residentIndividual
V5149-26 13 Jul 2026

Pension plan promoters making contributions must submit form 345

SG de Tributación de las Operaciones Financieras
modelo 345plan de pensionespromotor de plan de pensionesdeclaración informativaaportaciones RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 53Orden HFP/823/2022
Affects CompanyExpat · Non-residentIndividual
V5016-26 5 Jun 2026

Duty to report foreign accounts and securities after moving to Spanish IBAN

SG de Tributos
declaración informativamodelo 720cuenta bancariavaloresentidad financiera RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 42 bisRGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 42 ter
Affects CompanyExpat · Non-residentIndividual
V0615-25 1 Apr 2025

No obligation to report foreign property until ownership is acquired

SG de Tributos
declaración informativabienes inmuebles en el extranjerotitularidadderechos sobre bienes inmueblesobligación de informar RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 54 bisLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V1556-24 25 Jun 2024

Partnerships building for own use are not required to file Form 184

SG de Impuestos sobre la Renta de las Personas Físicas
comunidad de bienesatribución de rentasactividad económicamodelo 184declaración informativa LIRPF — Ley 35/2006 del IRPF art. 8.3LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V0522-24 9 Apr 2024

No obligation to declare foreign property until ownership is acquired

SG de Tributos
declaración informativabienes inmuebles en el extranjerotitularidadtitular realobligación de información LGT — Ley 58/2003 General Tributaria art. 29LGT — Ley 58/2003 General Tributaria art. 93
Affects CompanyExpat · Non-residentIndividual
V0215-24 27 Feb 2024

Clients must be identified in crypto operations regardless of amount

SG de Tributación de las Operaciones Financieras
monedas virtualesmoneda fiduciariadeclaración informativaobligación de informarsujetos intervinientes LIRPF — Ley 35/2006 del IRPF art. DA 13.7RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 39 ter
Affects CompanyExpat · Non-residentIndividual
V2996-23 14 Nov 2023

Exemption from subsidy may exempt from filing form 184

SG de Tributos
atribución de rentasmodelo 184subvención exentaentidad en régimen de atribución de rentasdeclaración informativa LIRPF — Ley 35/2006 del IRPF art. 8.3LIRPF — Ley 35/2006 del IRPF art. 87.1
Affects CompanyExpat · Non-residentIndividual
V0923-23 19 Apr 2023

Form 347: No requirement to include transactions already reported in Form 190

SG de Tributos
modelo 347modelo 190declaración informativasuministro de informaciónretenciones RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 33.1RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 33.2.a
Affects CompanyExpat · Non-residentIndividual
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