October 2023
In the BOE of October 31, 2023, Order HFP/1180/2023 was published, which modifies model 189, Annual informative declaration on securities, insurance and income, and model 720, Informative declaration on assets and rights. located abroad.
The declared operations consist, first of all, of the separation of two partners (MMDD and PPAA) of the entity DSM SLU through the transfer of their shares to the company, agreeing on deferred collection. Secondly, a real estate sale transaction is agreed upon by the company DSM SLU to a family intermediary company (FRP SL) of which the transferors of the shares and their children are the owners, with the payment also being determined in a deferred manner and DSM being accepted. SLU to the special cash criterion regime.
The declared operations consist, first of all, of the separation of two partners (MMDD and PPAA) of the entity DSM SLU through the transfer of their shares to the company, agreeing on deferred collection. Secondly, a real estate sale transaction is agreed upon by the company DSM SLU to a family intermediary company (FRP SL) of which the transferors of the shares and their children are the owners, with the payment also being determined in a deferred manner and DSM being accepted. SLU to the special cash criterion regime.