{"id":9025802,"date":"2017-03-20T08:30:26","date_gmt":"2017-03-20T07:30:26","guid":{"rendered":"http:\/\/www.gremicat.es\/declaracion-bienes-extranjero-modelo-720-2\/"},"modified":"2017-03-20T08:30:26","modified_gmt":"2017-03-20T07:30:26","slug":"declaracion-bienes-extranjero-modelo-720-2","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/declaracion-bienes-extranjero-modelo-720-2\/","title":{"rendered":"Declaraci\u00f3n bienes extranjero (Modelo 720)"},"content":{"rendered":"

Antes del 31 de marzo debe presentarse la declaraci\u00f3n, informando de los bienes que se tengan en el extranjero.<\/p>\n

Modelo 720 (Declaraci\u00f3n bienes extranjero).<\/p>\n

[texto_central]<\/p>\n

Tienen esta obligaci\u00f3n las personas f\u00edsicas residentes en Espa\u00f1a as\u00ed como las sociedades y entidades residentes y los establecimientos permanentes de entidades extranjeras.<\/p>\n

Los bienes y derechos a declarar son los siguientes:<\/p>\n

a)\tCuentas bancarias<\/strong> de las que seamos titulares o beneficiarios, o en las que figuremos como autorizados, o de alguna otra forma ostentemos poder de disposici\u00f3n.<\/p>\n

b)\tAcciones, participaciones o cualesquiera t\u00edtulos, activos, valores o derechos representativos del capital social<\/strong>, fondos propios o patrimonio de todo tipo de entidades, o de la cesi\u00f3n a terceros de capitales propios, de los que seamos titulares;
\nY asimismo, seguros de vida o invalidez de los que seamos tomadores y rentas vitalicias o temporales de las que seamos beneficiarios.<\/p>\n

c)\tBienes inmuebles y derechos sobre bienes inmuebles<\/strong> de los que seamos titulares.<\/p>\n

No hay obligaci\u00f3n de informar cuando el valor conjunto de los bienes y derechos de cada una de esas tres categor\u00edas sea inferior a 50.000 \u0080.<\/p>\n

La declaraci\u00f3n se debe presentar telem\u00e1ticamente.<\/p>\n

La obligaci\u00f3n de declarar va acompa\u00f1ada de un severo r\u00e9gimen coactivo. Si no cumplimos con la obligaci\u00f3n de informar, se entender\u00e1 que esos bienes y derechos se adquirieron con renta no declarada, y esa renta se imputar\u00e1 al per\u00edodo impositivo m\u00e1s antiguo no prescrito. No podremos alegar prescripci\u00f3n y las sanciones son muy elevadas:<\/p>\n

a)\tPor la presunci\u00f3n de renta no declarada: <\/strong>se considera en todo caso una infracci\u00f3n muy grave, que comporta una sanci\u00f3n del 150% de la cuota tributaria que se determine.<\/p>\n

b)\tPor la falta de presentaci\u00f3n de la declaraci\u00f3n<\/strong>, su presentaci\u00f3n incompleta, inexacta o con datos falseados se sanciona con 5.000 euros por cada dato o conjunto de datos referidos a un mismo bien o derecho que hubiera debido incluirse en la declaraci\u00f3n o hubieran sido aportados de forma incompleta, inexacta o falsa, con un m\u00ednimo de 10.000 euros.<\/p>\n

Si se presenta fuera de plazo pero sin requerimiento previo de Hacienda, se reduce a 100 euros por cada dato o conjunto de datos, con un m\u00ednimo de 1.500 euros. Esta es tambi\u00e9n la sanci\u00f3n para el caso de no presentar la declaraci\u00f3n telem\u00e1ticamente.<\/p>\n

Para ampliar esta informaci\u00f3n consulte con Asesoria fiscal<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Antes del 31 de marzo debe presentarse la declaraci\u00f3n, informando de los bienes que se tengan en el extranjero. Modelo …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9025803,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9025802","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"\nDeclaraci\u00f3n bienes extranjero (Modelo 720) - gremicat<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gremicat.es\/en\/declaracion-bienes-extranjero-modelo-720-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Declaraci\u00f3n bienes extranjero (Modelo 720) - gremicat\" \/>\n<meta property=\"og:description\" content=\"Antes del 31 de marzo debe presentarse la declaraci\u00f3n, informando de los bienes que se tengan en el extranjero. Modelo ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gremicat.es\/en\/declaracion-bienes-extranjero-modelo-720-2\/\" \/>\n<meta property=\"og:site_name\" content=\"gremicat\" \/>\n<meta property=\"article:published_time\" content=\"2017-03-20T07:30:26+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2016\/03\/MODELO-720.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1\" \/>\n\t<meta property=\"og:image:height\" content=\"1\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"gremicat\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"gremicat\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/declaracion-bienes-extranjero-modelo-720-2\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/declaracion-bienes-extranjero-modelo-720-2\\\/\"},\"author\":{\"name\":\"gremicat\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/person\\\/ac1bfa0959d68dd45407bf1627d17534\"},\"headline\":\"Declaraci\u00f3n bienes extranjero (Modelo 720)\",\"datePublished\":\"2017-03-20T07:30:26+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/declaracion-bienes-extranjero-modelo-720-2\\\/\"},\"wordCount\":412,\"publisher\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/declaracion-bienes-extranjero-modelo-720-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2016\\\/03\\\/MODELO-720.jpg\",\"articleSection\":[\"Fiscal\",\"Sin categor\u00eda\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/declaracion-bienes-extranjero-modelo-720-2\\\/\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/declaracion-bienes-extranjero-modelo-720-2\\\/\",\"name\":\"Declaraci\u00f3n bienes extranjero (Modelo 720) - gremicat\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/declaracion-bienes-extranjero-modelo-720-2\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/declaracion-bienes-extranjero-modelo-720-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2016\\\/03\\\/MODELO-720.jpg\",\"datePublished\":\"2017-03-20T07:30:26+00:00\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.gremicat.es\\\/en\\\/declaracion-bienes-extranjero-modelo-720-2\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/declaracion-bienes-extranjero-modelo-720-2\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2016\\\/03\\\/MODELO-720.jpg\",\"contentUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2016\\\/03\\\/MODELO-720.jpg\",\"caption\":\"Declaraci\u00f3n bienes extranjero (Modelo 720)\"},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#website\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/\",\"name\":\"gremicat\",\"description\":\"Otro sitio realizado con WordPress\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.gremicat.es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\",\"name\":\"gremicat\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/cropped-header_logo_gremicat.png\",\"contentUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/cropped-header_logo_gremicat.png\",\"width\":200,\"height\":51,\"caption\":\"gremicat\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/person\\\/ac1bfa0959d68dd45407bf1627d17534\",\"name\":\"gremicat\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g\",\"caption\":\"gremicat\"},\"sameAs\":[\"https:\\\/\\\/gremicat.es\"],\"url\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/author\\\/gremicat\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Declaraci\u00f3n bienes extranjero (Modelo 720) - gremicat","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gremicat.es\/en\/declaracion-bienes-extranjero-modelo-720-2\/","og_locale":"en_US","og_type":"article","og_title":"Declaraci\u00f3n bienes extranjero (Modelo 720) - gremicat","og_description":"Antes del 31 de marzo debe presentarse la declaraci\u00f3n, informando de los bienes que se tengan en el extranjero. Modelo ...","og_url":"https:\/\/www.gremicat.es\/en\/declaracion-bienes-extranjero-modelo-720-2\/","og_site_name":"gremicat","article_published_time":"2017-03-20T07:30:26+00:00","og_image":[{"url":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2016\/03\/MODELO-720.jpg","width":1,"height":1,"type":"image\/jpeg"}],"author":"gremicat","twitter_card":"summary_large_image","twitter_misc":{"Written by":"gremicat","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.gremicat.es\/en\/declaracion-bienes-extranjero-modelo-720-2\/#article","isPartOf":{"@id":"https:\/\/www.gremicat.es\/en\/declaracion-bienes-extranjero-modelo-720-2\/"},"author":{"name":"gremicat","@id":"https:\/\/www.gremicat.es\/#\/schema\/person\/ac1bfa0959d68dd45407bf1627d17534"},"headline":"Declaraci\u00f3n bienes extranjero (Modelo 720)","datePublished":"2017-03-20T07:30:26+00:00","mainEntityOfPage":{"@id":"https:\/\/www.gremicat.es\/en\/declaracion-bienes-extranjero-modelo-720-2\/"},"wordCount":412,"publisher":{"@id":"https:\/\/www.gremicat.es\/#organization"},"image":{"@id":"https:\/\/www.gremicat.es\/en\/declaracion-bienes-extranjero-modelo-720-2\/#primaryimage"},"thumbnailUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2016\/03\/MODELO-720.jpg","articleSection":["Fiscal","Sin categor\u00eda"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.gremicat.es\/en\/declaracion-bienes-extranjero-modelo-720-2\/","url":"https:\/\/www.gremicat.es\/en\/declaracion-bienes-extranjero-modelo-720-2\/","name":"Declaraci\u00f3n bienes extranjero (Modelo 720) - gremicat","isPartOf":{"@id":"https:\/\/www.gremicat.es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.gremicat.es\/en\/declaracion-bienes-extranjero-modelo-720-2\/#primaryimage"},"image":{"@id":"https:\/\/www.gremicat.es\/en\/declaracion-bienes-extranjero-modelo-720-2\/#primaryimage"},"thumbnailUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2016\/03\/MODELO-720.jpg","datePublished":"2017-03-20T07:30:26+00:00","inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gremicat.es\/en\/declaracion-bienes-extranjero-modelo-720-2\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.gremicat.es\/en\/declaracion-bienes-extranjero-modelo-720-2\/#primaryimage","url":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2016\/03\/MODELO-720.jpg","contentUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2016\/03\/MODELO-720.jpg","caption":"Declaraci\u00f3n bienes extranjero (Modelo 720)"},{"@type":"WebSite","@id":"https:\/\/www.gremicat.es\/#website","url":"https:\/\/www.gremicat.es\/","name":"gremicat","description":"Otro sitio realizado con WordPress","publisher":{"@id":"https:\/\/www.gremicat.es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.gremicat.es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.gremicat.es\/#organization","name":"gremicat","url":"https:\/\/www.gremicat.es\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.gremicat.es\/#\/schema\/logo\/image\/","url":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/03\/cropped-header_logo_gremicat.png","contentUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/03\/cropped-header_logo_gremicat.png","width":200,"height":51,"caption":"gremicat"},"image":{"@id":"https:\/\/www.gremicat.es\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.gremicat.es\/#\/schema\/person\/ac1bfa0959d68dd45407bf1627d17534","name":"gremicat","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g","caption":"gremicat"},"sameAs":["https:\/\/gremicat.es"],"url":"https:\/\/www.gremicat.es\/en\/author\/gremicat\/"}]}},"_links":{"self":[{"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/posts\/9025802","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/comments?post=9025802"}],"version-history":[{"count":0,"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/posts\/9025802\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/media\/9025803"}],"wp:attachment":[{"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/media?parent=9025802"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/categories?post=9025802"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/tags?post=9025802"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}