{"id":9036299,"date":"2024-03-07T15:17:58","date_gmt":"2024-03-07T15:17:58","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9036299"},"modified":"2024-03-07T15:19:35","modified_gmt":"2024-03-07T15:19:35","slug":"declaracions-de-bens-i-drets-a-lestranger-i-monedes-virtuals","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/declaracions-de-bens-i-drets-a-lestranger-i-monedes-virtuals\/","title":{"rendered":"Declaracions de b\u00e9ns i drets a l&#8217;estranger i monedes virtuals"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9036299\" class=\"elementor elementor-9036299 elementor-9036298\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bbf6e1d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bbf6e1d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6cf9cc4\" data-id=\"6cf9cc4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee44886 nuevoH2 elementor-widget elementor-widget-heading\" data-id=\"ee44886\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"nuevoH2\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">L'1 d'abril finalitza el termini de presentaci\u00f3 de les declaracions, models 720 i 721, en les quals s'informa dels b\u00e9ns i drets que es posseeixen a l'estranger, aix\u00ed com de les criptomonedes situades tamb\u00e9 en l'exterior.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-51691fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51691fc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4361d28\" data-id=\"4361d28\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f33fcbc elementor-widget elementor-widget-text-editor\" data-id=\"f33fcbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Declaraci\u00f3 de b\u00e9ns situats a l&#8217;estranger (Model 720)<\/b><\/p><p><span style=\"font-weight: 400;\">L&#8217;1 d&#8217;abril finalitza el termini de presentaci\u00f3 de la declaraci\u00f3 model 720, que informa dels b\u00e9ns que es tenen a l&#8217;estranger.<\/span><\/p><p><span style=\"font-weight: 400;\">Estan obligades les persones f\u00edsiques residents a Espanya, independentment de la seva nacionalitat, aix\u00ed com les societats i entitats espanyoles i els establiments permanents d&#8217;entitats estrangeres.<\/span><\/p><p><span style=\"font-weight: 400;\">Qu\u00e8 s&#8217;ha de declarar?<\/span><\/p><ul><li aria-level=\"1\"><span style=\"font-weight: 400;\">Comptes bancaris: ja siguin titulars, beneficiaris, o fins i tot simples autoritzats.<\/span><\/li><\/ul><p><b><\/b><br \/><b><\/b><\/p><ul><li aria-level=\"1\"><span style=\"font-weight: 400;\">Accions, participacions o qualssevol t\u00edtols, actius i valors. <\/span>I, aix\u00ed mateix, les assegurances de vida o invalidesa i rendes vital\u00edcies o temporals.<\/li><\/ul><p><br \/><b><\/b><\/p><ul><li aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e9ns immobles i drets sobre b\u00e9ns immobles.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Nom\u00e9s hi ha obligaci\u00f3 d&#8217;informar quan el valor conjunt dels b\u00e9ns i drets d&#8217;una qualsevol d&#8217;aquestes tres categories sigui major de 50.000 \u20ac, fins i tot si s\u00f3n compartits, o, quan havent-se ja declarat en un exercici anterior, es doni un increment de m\u00e9s de 20.000\u20ac o la transmissi\u00f3 d&#8217;algun actiu o tancament d&#8217;algun compte.<\/span><\/p><p><span style=\"font-weight: 400;\">Aquells que ja la van presentar en exercicis anteriors, nom\u00e9s tenen obligaci\u00f3 de presentar-la enguany si hi ha hagut un increment de m\u00e9s de 20.000 euros en alguna de les 3 categories: comptes, t\u00edtols\/segurs o immobles. Per\u00f2 tamb\u00e9 cal tornar a declarar si s&#8217;han tancat o s&#8217;ha sortit de comptes o si s&#8217;ha perdut la titularitat d&#8217;algun dels elements patrimonials, com en el cas de la venda d&#8217;un immoble.<\/span><\/p><p><span style=\"font-weight: 400;\">El Tribunal de Just\u00edcia de la UE va estimar desproporcionat el r\u00e8gim de sancions associat a aquesta declaraci\u00f3. Les sancions es reduiran, per tant, per\u00f2 es mant\u00e9 l&#8217;obligaci\u00f3 de declarar.<\/span><\/p><p><b>Declaraci\u00f3 informativa sobre monedes virtuals situades a l&#8217;estranger (Model 721)<\/b><\/p><p><span style=\"font-weight: 400;\">L&#8217;1 d&#8217;abril finalitza el termini de presentaci\u00f3 de la declaraci\u00f3 model 721, en el qual s&#8217;informa de les criptomonedes que es tenen a l&#8217;estranger.<\/span><\/p><p><span style=\"font-weight: 400;\">Estan obligades les persones f\u00edsiques residents a Espanya, independentment de la seva nacionalitat, aix\u00ed com les societats i entitats espanyoles i els establiments permanents d&#8217;entitats estrangeres.<\/span><\/p><p><span style=\"font-weight: 400;\">Cal declarar les monedes virtuals a l&#8217;estranger de les quals siguin titulars, o respecte de les quals tinguin la condici\u00f3 de beneficiaris, autoritzats o d&#8217;alguna altra forma ostentin poder de disposici\u00f3, o de les quals siguin titulars reals, custodiades per persones o entitats que proporcionen serveis per a salvaguardar claus criptogr\u00e0fiques privades en nom de tercers, per a mantenir, emmagatzemar i transferir monedes virtuals.<\/span><\/p><p><span style=\"font-weight: 400;\">S&#8217;han de declarar cada any pel seu valor a 31 de desembre. Per\u00f2 tamb\u00e9 han de declarar-se les que s&#8217;hagin transm\u00e8s durant l&#8217;any en q\u00fcesti\u00f3, pel seu valor a la data de transmissi\u00f3.<\/span><\/p><p><span style=\"font-weight: 400;\">Nom\u00e9s hi ha obligaci\u00f3 d&#8217;informar quan el valor conjunt de les criptomonedes situades a l&#8217;estranger superi els 50.000 \u20ac.<\/span><\/p><p><span style=\"font-weight: 400;\">La presentaci\u00f3 de la declaraci\u00f3 en els anys successius nom\u00e9s ser\u00e0 obligat\u00f2ria quan el saldo conjunt a 31 de desembre de les monedes virtuals a l&#8217;estranger, valorat en euros, hagu\u00e9s experimentat un increment superior a 20.000 euros respecte del qual va determinar la presentaci\u00f3 de l&#8217;\u00faltima declaraci\u00f3. Per\u00f2, en tot cas ser\u00e0 obligat\u00f2ria la presentaci\u00f3 de la declaraci\u00f3 respecte de les monedes virtuals en relaci\u00f3 amb les quals s&#8217;hagi extingit abans del 31 de desembre la condici\u00f3 d&#8217;obligat a declarar.<\/span><\/p><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Per a ampliar aquesta informaci\u00f3 consulti amb <\/span><a href=\"https:\/\/www.gremicat.es\/ca\/assessoria-fiscal-i-comptable-barcelona\/\"><span style=\"font-weight: 400;\">Assessoria fiscal<\/span><\/a><\/p><p><span style=\"font-weight: 400;\">Si t&#8217;ha semblat interessant comparteix-ho en xarxes socials, gr\u00e0cies!<\/span><\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>L&#8217;1 d&#8217;abril finalitza el termini de presentaci\u00f3 de les declaracions, models 720 i 721, en les quals s&#8217;informa dels b\u00e9ns i drets que es posseeixen a l&#8217;estranger, aix\u00ed com de les criptomonedes situades tamb\u00e9 en l&#8217;exterior.<\/p>\n","protected":false},"author":3,"featured_media":9036307,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9036299","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - 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