{"id":9038298,"date":"2025-03-05T10:33:36","date_gmt":"2025-03-05T10:33:36","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9038298"},"modified":"2025-03-05T10:36:12","modified_gmt":"2025-03-05T10:36:12","slug":"declaracio-anual-de-bens-i-drets-a-lestranger","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/declaracio-anual-de-bens-i-drets-a-lestranger\/","title":{"rendered":"Declaraci\u00f3 anual de b\u00e9ns i drets a l&#8217;estranger"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9038298\" class=\"elementor elementor-9038298 elementor-9038297\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a4b38c3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a4b38c3\" 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-07e33eb\" data-id=\"07e33eb\" 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-ccd90eb nuevoH2 elementor-widget elementor-widget-heading\" data-id=\"ccd90eb\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">Els propietaris de b\u00e9ns i drets situats a l'estranger a 31 de desembre de 2024 podrien quedar obligats a presentar la declaraci\u00f3 de b\u00e9ns i drets situats a l'estranger (model 720) fins al pr\u00f2xim 31 de mar\u00e7 2025.<\/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-8d0a2da elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8d0a2da\" 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-26ce54c\" data-id=\"26ce54c\" 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-865d857 elementor-widget elementor-widget-text-editor\" data-id=\"865d857\" 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 class=\"p1\">Li recordem que els contribuents de l&#8217;IRPF o de l&#8217;Impost de societats que siguin propietaris de b\u00e9ns i drets situats a l&#8217;estranger a 31 de desembre de 2024 podrien quedar obligats a presentar la declaraci\u00f3 de b\u00e9ns i drets situats a l&#8217;estranger (model 720) fins al pr\u00f2xim 31 de mar\u00e7 2025<\/p><p class=\"p3\">Aquest model haur\u00e0 de presentar-se per via telem\u00e0tica (Internet), sense que sigui possible la presentaci\u00f3 en paper. Aquells que per raons de car\u00e0cter t\u00e8cnic no puguin presentar el model 720 per Internet en el termini establert, podran efectuar la presentaci\u00f3 durant els quatre dies naturals seg\u00fcents al de finalitzaci\u00f3 d&#8217;aquest termini.<\/p><p class=\"p3\">Per a aquells que van presentar el Model 720 anteriorment, nom\u00e9s ser\u00e0 obligat\u00f2ria la presentaci\u00f3 quan qualsevol dels saldos conjunts dels tres diferents blocs de b\u00e9ns que s\u00f3n d&#8217;obligada informaci\u00f3 (comptes bancaris, accions o immobles) hagu\u00e9s experimentat un increment superior a 20.000 euros respecte dels quals van determinar la presentaci\u00f3 de la declaraci\u00f3 de l&#8217;any passat. En tot cas, ser\u00e0 obligat\u00f2ria la presentaci\u00f3 de la declaraci\u00f3 per a aquells b\u00e9ns ja declarats i respecte als quals el contribuent perdi la condici\u00f3 que va determinar en el seu moment l&#8217;obligaci\u00f3 de declarar.<\/p><p class=\"p4\">Els contribuents hauran d&#8217;informar sobre els b\u00e9ns i drets que tenen a l&#8217;estranger, tant comptes en entitats financeres, com a b\u00e9ns immobles, valors, drets, assegurances i rendes dipositades, gestionats o obtinguts fora d&#8217;Espanya. S&#8217;exclou d&#8217;aquesta obligaci\u00f3 de declarar quan el valor dels mateixos no superi els 50.000 euros per cada tipus de b\u00e9 o dret.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-863729c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"863729c\" 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-d1c383a\" data-id=\"d1c383a\" 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-c6fcaca elementor-widget elementor-widget-heading\" data-id=\"c6fcaca\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">Quins tipus de b\u00e9ns i drets es declaren?<\/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-18021e0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"18021e0\" 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-5dda7d0\" data-id=\"5dda7d0\" 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-3ee6d6f elementor-widget elementor-widget-text-editor\" data-id=\"3ee6d6f\" 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<ul class=\"ul1\"><li class=\"li1\">B\u00e9ns immobles i drets sobre b\u00e9ns immobles situats a l&#8217;estranger. Es detallar\u00e0 la seva identificaci\u00f3, situaci\u00f3 (pa\u00eds, localitat, carrer, n\u00famero), la data d&#8217;adquisici\u00f3 i el valor d&#8217;adquisici\u00f3 (dependr\u00e0 de si es tracta de la plena propietat, l&#8217;usdefruit, la nua propietat o altres casos).<\/li><\/ul><ul class=\"ul1\"><li class=\"li1\">Comptes en entitats financeres situades a l&#8217;estranger. S&#8217;ha d&#8217;incloure la denominaci\u00f3 de l&#8217;entitat banc\u00e0ria, el seu domicili, la identificaci\u00f3 dels comptes, les dates d&#8217;obertura o cancel\u00b7laci\u00f3, el saldo a 31 de desembre, el saldo mitj\u00e0 de l&#8217;\u00faltim trimestre, data en la qual es va deixar de tenir la condici\u00f3 de titulars, representants, autoritzats, beneficiaris o persona amb poder de disposici\u00f3.<\/li><li class=\"li1\">Valors, drets, assegurances i rendes dipositats, gestionats o obtingudes a l&#8217;estranger.<\/li><\/ul><ul class=\"ul1\"><li class=\"li1\">En el sup\u00f2sit dels valors haur\u00e0 de constar la ra\u00f3 social de l&#8217;entitat o del tercer cessionari, aix\u00ed com el domicili, saldo a 31 de desembre i n\u00famero, classe d&#8217;accions i valor.<\/li><li class=\"li1\">En el cas dels drets s&#8217;inclouen els drets representatius de la cessi\u00f3 a tercers de capitals propis.<\/li><li class=\"li1\">Pel que fa a les assegurances cal informar sobre el nom de l&#8217;entitat asseguradora, el domicili i el valor de rescat de la p\u00f2lissa a 31 de desembre.<\/li><li class=\"li1\">Quant a les rendes temporals o vital\u00edcies s&#8217;ha d&#8217;informar sobre la ra\u00f3 social de l&#8217;entitat asseguradora, el seu domicili i el valor de capitalitzaci\u00f3 a 31 de desembre.<\/li><\/ul><p>\u00a0<\/p><p class=\"p1\">En relaci\u00f3 amb els b\u00e9ns i drets que han de ser objecte de declaraci\u00f3, existeixen diversos matisos que has de tenir en compte com els que et detallem a continuaci\u00f3:<\/p><ul class=\"ul1\"><li class=\"li1\">S&#8217;han de declarar els comptes bancaris en les quals existeixi una titularitat compartida, quan existeixi un saldo a 31 de desembre superior als 50.000 euros.<\/li><li class=\"li1\">Tamb\u00e9 s&#8217;haur\u00e0 de declarar la titularitat compartida que recaigui sobre b\u00e9ns immobles quan el valor d&#8217;adquisici\u00f3 superi els 50.000 euros a 31 de desembre.<\/li><\/ul><p>\u00a0<\/p><p class=\"p1\">Atenci\u00f3. Si va presentar l&#8217;any passat el model 720 perqu\u00e8 disposava de dip\u00f2sits bancaris, valors (accions, fons d&#8217;inversi\u00f3, assegurances, etc.) o immobles a l&#8217;estranger valorats en m\u00e9s de 50.000 euros, haur\u00e0 de tornar a presentar aquest model en qualsevol d&#8217;aquests dos sup\u00f2sits:<\/p><ul class=\"ul1\"><li class=\"li3\">Si el valor dels seus b\u00e9ns augmenta en m\u00e9s de 20.000 euros.<\/li><li class=\"li3\">O b\u00e9 si ha deixat de ser titular o autoritzat d&#8217;algun dels b\u00e9ns pr\u00e8viament declarat.<\/li><\/ul>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0c7834c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0c7834c\" 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-9546a71\" data-id=\"9546a71\" 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-5800807 elementor-widget elementor-widget-heading\" data-id=\"5800807\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">\u00a0Quins subjectes estan obligats?<\/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-14b368b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"14b368b\" 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-86a8799\" data-id=\"86a8799\" 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-8ad96af elementor-widget elementor-widget-text-editor\" data-id=\"8ad96af\" 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 class=\"p1\">Les persones f\u00edsiques i jur\u00eddiques residents en territori espanyol, els establiments permanents en aquest territori de persones o entitats no residents i les entitats en atribuci\u00f3 de rendes (comunitats de b\u00e9ns, societats civils, her\u00e8ncies jacents&#8230;) vindran obligats a presentar aquesta declaraci\u00f3 informativa anual., sempre que siguin titulars o autoritzats en comptes a l&#8217;estranger el saldo conjunt del qual sigui superior a 50.000 euros.<\/p><p class=\"p1\">Aix\u00ed mateix, tenen obligaci\u00f3 de declarar la informaci\u00f3 els titulars de valors, accions, fons, assegurances de vida, b\u00e9ns immobles o qualssevol altres actius situats o dipositats a l&#8217;estranger, per un import superior conjunt a 50.000 euros. A m\u00e9s dels titulars jur\u00eddics, i tret que apliqui alguna exoneraci\u00f3 que hagi d&#8217;analitzar-se detingudament, estan obligats els coneguts com a titulars reals, aix\u00f2 \u00e9s, aquells que posseeixin o controlin m\u00e9s del 25% dels esmentats actius a trav\u00e9s d&#8217;entitats amb o sense personalitat jur\u00eddica.<\/p><p class=\"p1\">Pot haver-hi molt\u00edssimes persones obligades, en particular estrangers residents, perqu\u00e8 basta tenir una petita part (encara que sigui un 1%) d&#8217;una o diversos comptes en estranger amb saldo superior a 50.000\u20ac (o fins i tot no tenir res i ser un simple autoritzat), o tenir una petita part d&#8217;un immoble amb valor superior a aquesta quantitat.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c6bd850 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c6bd850\" 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-a189e7d\" data-id=\"a189e7d\" 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-f9fe3d5 elementor-widget elementor-widget-heading\" data-id=\"f9fe3d5\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">R\u00e8gim sancionador<\/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-3802a05 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3802a05\" 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-b8a948f\" data-id=\"b8a948f\" 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-e484975 elementor-widget elementor-widget-text-editor\" data-id=\"e484975\" 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 class=\"p1\">La Llei 5\/2022, de 9 de mar\u00e7, i amb efectes des de l&#8217;11 de mar\u00e7 de 2022, va modificar la redacci\u00f3 de diverses normes tribut\u00e0ries amb rang de llei (Llei de l&#8217;IRPF, del IS i la LGT) a fi d&#8217;eliminar els aspectes de la regulaci\u00f3 de l&#8217;obligaci\u00f3 d&#8217;informaci\u00f3 de b\u00e9ns i drets situats a l&#8217;estranger que havien estat declarats contraris al Dret de la Uni\u00f3 Europea per la recent sent\u00e8ncia del Tribunal de Just\u00edcia de la Uni\u00f3 Europea (TJUE) de 27 de gener de 2022 (assumpte C-788\/19). La citada sent\u00e8ncia, va concloure que el r\u00e8gim sancionador espec\u00edfic associat als incompliments de l&#8217;obligaci\u00f3 de declaraci\u00f3 de b\u00e9ns i drets a l&#8217;estranger (model 720) en contra al Dret de la Uni\u00f3 Europea per establir una restricci\u00f3 desproporcionada a la lliure circulaci\u00f3 de capitals.<\/p><p class=\"p1\">En lloc d&#8217;introduir novament un r\u00e8gim sancionador propi i diferenciat, el legislador s&#8217;ha limitat a eliminar la redacci\u00f3 dels preceptes considerats pel TJUE incompatibles amb la lliure circulaci\u00f3 de capitals, la qual cosa, en la pr\u00e0ctica, nom\u00e9s t\u00e9 un abast merament formal.<\/p><p class=\"p1\">En concret:<\/p><ul class=\"ul1\"><li class=\"li1\">S&#8217;eliminen les multes pecuni\u00e0ries fixes per no informar en termini o per fer-ho de manera incompleta, inexacta o amb dades falses.<\/li><li class=\"li1\">S&#8217;eliminen els preceptes que qualificaven el valor dels b\u00e9ns no declarats en termini com a guany de patrimoni no justificada o com a renda no declarada imputable al per\u00edode impositiu m\u00e9s antic entre els no prescrits.<\/li><li class=\"li1\">S&#8217;elimina la multa pecuni\u00e0ria proporcional del 150% sobre la quota tribut\u00e0ria derivada del guany de patrimoni no justificada o la renda no declarada.<\/li><\/ul><p class=\"p1\">Al no haver-se substitu\u00eft l&#8217;anterior per un r\u00e8gim espec\u00edfic, els eventuals incompliments de l&#8217;obligaci\u00f3 d&#8217;informar queden subjectes al r\u00e8gim sancionador general previst per a la falta de presentaci\u00f3 en termini o de manera incorrecta de declaracions que no produeixin perjudici econ\u00f2mic a la Hisenda P\u00fablica.<\/p><p class=\"p1\">Cal recordar que:<\/p><ul class=\"ul1\"><li class=\"li2\">Les sancions eliminades consistien en la imposici\u00f3 d&#8217;una multa pecuni\u00e0ria fixa de 5.000 euros per cada dada o conjunt de dades, amb un m\u00ednim de 10.000 euros, o b\u00e9 100 euros per cada dada o conjunt de dades, amb un m\u00ednim de 1.500 euros, per als casos de presentaci\u00f3 fora de termini sense requeriment previ.<\/li><\/ul><ul class=\"ul1\"><li class=\"li2\">A m\u00e9s d&#8217;aquesta sanci\u00f3, la normativa establia una altra greu conseq\u00fc\u00e8ncia tant per no complir l&#8217;obligaci\u00f3 d&#8217;informar com per fer-ho fora de termini, i \u00e9s que Hisenda pot arribar a considerar que els b\u00e9ns a l&#8217;estranger s\u00f3n guany patrimonial no justificat i cobrar per l&#8217;IRPF una quota fins al seu tipus m\u00e0xim margina o en l&#8217;Impost de societats, sobre el seu valor m\u00e9s una sanci\u00f3 addicional del 150% sobre aquesta quota. I aix\u00f2 fins i tot encara que aquests b\u00e9ns i drets procedeixin de per\u00edodes prescrits.<\/li><\/ul><p>\u00a0<\/p><p class=\"p2\">Poden posar-se en contacte amb aquest despatx professional per a qualsevol dubte o aclariment que puguin tenir sobre aquest tema.<\/p><p class=\"p4\">Per a ampliar aquesta informaci\u00f3 consulti amb <a href=\"https:\/\/www.gremicat.es\/ca\/assessoria-fiscal-i-comptable-barcelona\/\" target=\"_blank\" rel=\"noopener\"><span class=\"s1\">Assessoria fiscal<\/span><\/a><\/p><p class=\"p4\">Si t&#8217;ha semblat interessant comparteix-ho en xarxes socials, gr\u00e0cies!<\/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>Els propietaris de b\u00e9ns i drets situats a l&#8217;estranger a 31 de desembre de 2024 podrien quedar obligats a presentar la declaraci\u00f3 de b\u00e9ns i drets situats a l&#8217;estranger (model 720) fins al pr\u00f2xim 31 de mar\u00e7 2025.<\/p>\n","protected":false},"author":1,"featured_media":9037934,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9038298","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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