FAQs

Yes, provided this person is obliged to declare them according to the regulation of these three duties to information.

Obligation to report personal income tax payers residing abroad.

It is understood that, among others, individual residents in Spanish territory are obliged to submit informative return form 720. For these purposes, residents are understood as all taxpayers that have to pay income tax for the entirety of their income.

Thus, individuals whose usual place of residence is abroad due to one of the circumstances laid out in article 10 of the Income Tax Act are equivalent to individuals whose usual place of residence is in Spanish territory for the purpose of qualifying them as Income Tax taxpayers, which implies that they will pay tax in Spain for their worldwide income, that is, for the entirety of their income regardless of where said income was obtained and the residency of the payer.

These same considerations apply to members of organisms who, by virtue of the articles of association or of the norms that apply to said organism, are obliged to pay direct taxes in Spain as Personal Income Tax taxpayers.

Such would be the case, for example, for civil servants and agents of the European Union whose usual place of residence was in Spanish territory at the moment of entering in the service of the Union and who establish their residence in the territory of another member state only in order to exercise their functions since they continue to be tax residents in Spain and they pay tax in Spain for the entirety of their income, this is, for their worldwide income.

Therefore, to conclude, individuals that are considered Personal Income Tax taxpayers according to article 10 of the Income Tax Act, as well as members of organisms who, by virtue of the articles of association or of the norms that apply to said organism, are obliged to comply with their obligations to pay direct taxes in Spain as Personal Income Tax taxpayers, as in the case of the civil servants and other agents of the European Union that preserve the condition of tax residents in Spain, are obliged to to submit informative return form 720.

No.

Regulations: The obligation to declare goods and rights situated abroad, despite not being connected to any specific tax, has the possible consequences regulated for some taxes in the event of non-compliance. Specifically for Personal Income Tax, these consequences are limited to taxpayers who are required to pay the tax for the entirety of their income, a circumstance that does not occur for individuals covered by the aforementioned tax regime provided for in article 93 of the Personal Income Tax Law, so they are not required to complete the new information declaration.

The scheme for workers displaced to Spanish territory laid out in article 93 of Law 35/2006, dated 28 December, is not applicable to the rest of the members of the family unit, who may be subject to the obligation to declare goods and rights situated abroad insofar that they are tax residents in Spain.

The informative declaration on assets and rights located abroad is extended to all taxpayers and includes three general information supply obligations for which the corresponding declaration must be submitted by subjects domiciled in the Basque Country and Navarre, in accordance with the respective state or regional regulations to which they are subject.

The informative return on goods and rights located abroad should be filed either before the State Administration in the manner, place and timelines approved by Order HAP/ 72/2013, dated 30 January, or before the corresponding Provincial Authority or Provincial Government in the manner, place and timelines that have been approved by these organisms, depending on whether the taxpayer is subject to state or provincial regulations.

Unexpired estates are required to provide information to the extent that they are entities under Article 35.4 of Law 58/2003, of December 17, General Tax Law.

The heirs or legatees will be obliged to inform from the moment there is tacit or express acceptance of the inheritance.