Doctrine by topic · DGT Observatory

Reporting Obligation: 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

Stable position Medium confidence 25 rulings · 2014–2025

Current position

The obligation to report real estate held abroad arises only when the subject acquires ownership of the asset. In the case of real estate under construction, the obligation does not exist until delivery and effective ownership occur. For other assets, such as foreign bank accounts, the obligation persists if the established balance limits are exceeded.

The DGT's position is heterogeneous because the queries concern different types of assets and information models. There is no single doctrinal evolution, but rather specific criteria for accounts, real estate, insurance, and subsidies that remain constant in their technical application.

Turning points

  1. V0615-25

    Establishes that the obligation to report real estate abroad does not arise during the construction phase, but when ownership of the asset is acquired.

Analysis based on 23 of 25 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
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
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
V1741-20 2 Jun 2020

Declaration required if foreign property value increases by more than 20,000 euros

SG de Tributos
declaración informativabienes inmuebles en el extranjeronuda propiedadvalor de adquisiciónobligación 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
V1499-20 20 May 2020

No mandatory to file Model 720 for foreign investment funds marketed in Spain

SG de Tributos
instituciones de inversión colectivadeclaración informativaentidades comercializadorasbienes en el extranjeroobligación de informar RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 42 ter.2LIRPF — Ley 35/2006 del IRPF art. 100
Affects CompanyExpat · Non-residentIndividual
V0340-20 13 Feb 2020

Obligation to report foreign land deemed immovable

SG de Tributos
declaración informativabienes inmueblesderechos sobre bienes inmueblesvalor de adquisiciónobligación de informar RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 54 bisCódigo Civil
Affects CompanyExpat · Non-residentIndividual
V0861-18 27 Mar 2018

Duty to file Form 720 if foreign account balances exceed €50,000

SG de Tributos
declaración informativacuentas en el extranjerosaldo mediomodelo 720obligación de informar LGT — Ley 58/2003 General Tributaria art. 29LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V3167-16 6 Jul 2016

Must file Model 710 if foreign account balances exceed €50,000

SG de Tributos
declaración informativacuentas en el extranjerotitularidad conjuntasaldo mediomodelo 710 LGT — Ley 58/2003 General Tributaria art. 29LGT — Ley 58/2003 General Tributaria art. 93
Affects CompanyExpat · Non-residentIndividual
V3164-16 6 Jul 2016

Life insurance with foreign insurer must be declared in Model 720

SG de Tributos
modelo 720seguro de vidavalor de rescateentidad aseguradoraobligación de informar RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 42 ter.3LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V3914-15 7 Dec 2015

Acquisition value for foreign real estate must be actual purchase price

SG de Tributos
valor de adquisiciónbienes inmuebles en el extranjerodeclaración informativatransmisión onerosavalor de mercado RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 54 bisLIRPF — Ley 35/2006 del IRPF art. 34
Affects CompanyExpat · Non-residentIndividual
V1176-15 16 Apr 2015

Services must be included in annual third-party operations declaration unless excluded by specific declarations

SG de Tributos
declaración anual de operaciones con terceras personasdeclaración complementariadeclaración sustitutivaobligación de informarprestación de servicios RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 31.1RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 32
Affects CompanyExpat · Non-residentIndividual
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