FAQs
(Updated as of March 2022)
No obligation to report if never had an obligation to report
Example 1:"A resident individual has a bank account opened abroad on which an obligation to declare has never existed according to article 42 bis of the General Regulation approved by RD 1065/2007.If this person cancels the account during the financial year, must he or she present an informative return for said account?
Respuesta:No.
Example 2:“una cuenta bancaria abierta en el extranjero que está identificada y registrada en la contabilidad de una entidad.If the organisation cancels the account during the financial year, must it submit an informative return for said account?"
Respuesta:No.
No, the company does not need to submit an informative return for the bank account when its ownership over said account ceases if it has never had an obligation to declare an informative return for said account.Esta exoneración se extiende también al apoderado, autorizado o cualquier otro titular real sobre esta cuenta bancaria.
No se existe obligación de informar sobre las titularidades que se cancelen antes del 31 de diciembre de 2.012.
Example 1:A resident person/entity was the holder of a foreign account which he/she cancelled on 1 August 2012 with a balance of €100,000, is he/she obliged to report this account?
Respuesta:No, no tiene obligación de informar puesto que a 31 de diciembre de 2012 no existe obligación de informar sobre la misma.
Example 2:A resident person/entity was the holder of shares in a foreign company which it sold on 30 December 2012 for €200,000, on the same date it acquired shares in another foreign company for €150,000, is it obliged to report these securities?
Respuesta:As there has never been an obligation to report assets and rights located abroad under this obligation, you only have to report the positions as at 31 December 2012 if they trigger the obligation to report.En este caso no existe obligación de informar sobre la cancelación o venta de las acciones con fecha a 30 de diciembre de 2.012.