{"id":9027476,"date":"2019-03-11T09:36:33","date_gmt":"2019-03-11T08:36:33","guid":{"rendered":"http:\/\/www.gremicat.es\/?p=11224"},"modified":"2019-03-11T09:36:33","modified_gmt":"2019-03-11T08:36:33","slug":"modelo-720-declaracion-bienes-en-el-extranjero-2","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/modelo-720-declaracion-bienes-en-el-extranjero-2\/","title":{"rendered":"Modelo 720: Declaraci\u00f3n bienes en el extranjero"},"content":{"rendered":"<p style=\"text-align: justify; font-size: 16px;\"><span style=\"color: #e4003c;\">El 01 de abril finaliza el plazo para presentar el modelo 720 para informar de los bienes que se tienen en el extranjero.<\/span><\/p>\n<p style=\"text-align: justify; font-size: 16px;\"><span style=\"color: #999999;\">Est\u00e1n obligadas las personas f\u00edsicas residentes en Espa\u00f1a, as\u00ed como las sociedades y entidades espa\u00f1olas y los establecimientos permanentes de entidades extranjeras.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>Los bienes y derechos a declarar son los siguientes:<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">a) Cuentas bancarias: ya sean titulares, beneficiarios, o incluso simples autorizados.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">b) Acciones, participaciones o cualesquiera t\u00edtulos, activos y valores.<\/span> Y, asimismo, los seguros de vida o invalidez y rentas vitalicias o temporales.<\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">c) Bienes inmuebles y derechos sobre bienes inmuebles.<\/span><\/p>\n<p style=\"text-align: justify;\">Solo hay obligaci\u00f3n de informar cuando el valor conjunto de los bienes y derechos de cada una de esas tres categor\u00edas sea mayor a 50.000 \u0080 o cuando, habi\u00e9ndose ya declarado en un ejercicio anterior, se haya producido un incremento de m\u00e1s de 20.000\u0080 o la transmisi\u00f3n de alg\u00fan activo.<\/p>\n<p style=\"text-align: justify;\">Si no cumplimos con la obligaci\u00f3n de informar, se entender\u00e1 que esos bienes y derechos se adquirieron con renta no declarada y se nos impedir\u00e1 alegar prescripci\u00f3n con lo que, en todo caso, deberemos tributar por el 100% incluso si ya lo hicimos en su d\u00eda, y a la cantidad que se liquide habr\u00e1 que a\u00f1adir una multa del 150% de ese importe.<\/p>\n<p style=\"text-align: justify;\">Adem\u00e1s, por la falta de presentaci\u00f3n de la declaraci\u00f3n, su presentaci\u00f3n incompleta, inexacta o con datos falseados se sanciona con 5.000 euros por cada dato, con un m\u00ednimo de 10.000 euros. Aunque si lo hacemos voluntariamente antes de que nos requiera hacienda esta multa se queda en 100 euros por cada dato o conjunto de datos, con un m\u00ednimo de 1.500 euros.<\/p>\n<p style=\"text-align: justify;\">La severidad de este r\u00e9gimen sancionador hace que debamos prestar especial atenci\u00f3n a esta obligaci\u00f3n y procurar cumplirla puntualmente.<\/p>\n<p style=\"text-align: justify;\">Para ampliar esta informaci\u00f3n consulte con <a style=\"color: #e4003c;\" href=\"http:\/\/www.gremicat.es\/asesoria-fiscal-contable-barcelona\/\">Asesor\u00eda fiscal<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El 01 de abril finaliza el plazo para presentar el modelo 720 para informar de los bienes que se tienen <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9027477,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9027476","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Modelo 720: Declaraci\u00f3n bienes en el extranjero - 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\/modelo-720-declaracion-bienes-en-el-extranjero-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modelo 720: Declaraci\u00f3n bienes en el extranjero - gremicat\" \/>\n<meta property=\"og:description\" content=\"El 01 de abril finaliza el plazo para presentar el modelo 720 para informar de los bienes que se tienen ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gremicat.es\/en\/modelo-720-declaracion-bienes-en-el-extranjero-2\/\" \/>\n<meta property=\"og:site_name\" content=\"gremicat\" \/>\n<meta property=\"article:published_time\" content=\"2019-03-11T08:36:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2018\/03\/modelo-720-declaracion-bienes-en-el-extranjero.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\\\/modelo-720-declaracion-bienes-en-el-extranjero-2\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/modelo-720-declaracion-bienes-en-el-extranjero-2\\\/\"},\"author\":{\"name\":\"gremicat\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/person\\\/ac1bfa0959d68dd45407bf1627d17534\"},\"headline\":\"Modelo 720: Declaraci\u00f3n bienes en el extranjero\",\"datePublished\":\"2019-03-11T08:36:33+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/modelo-720-declaracion-bienes-en-el-extranjero-2\\\/\"},\"wordCount\":319,\"publisher\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/modelo-720-declaracion-bienes-en-el-extranjero-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2018\\\/03\\\/modelo-720-declaracion-bienes-en-el-extranjero.jpg\",\"articleSection\":[\"Fiscal\",\"Sin categor\u00eda\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/modelo-720-declaracion-bienes-en-el-extranjero-2\\\/\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/modelo-720-declaracion-bienes-en-el-extranjero-2\\\/\",\"name\":\"Modelo 720: Declaraci\u00f3n bienes en el extranjero - gremicat\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/modelo-720-declaracion-bienes-en-el-extranjero-2\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/modelo-720-declaracion-bienes-en-el-extranjero-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2018\\\/03\\\/modelo-720-declaracion-bienes-en-el-extranjero.jpg\",\"datePublished\":\"2019-03-11T08:36:33+00:00\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.gremicat.es\\\/en\\\/modelo-720-declaracion-bienes-en-el-extranjero-2\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/modelo-720-declaracion-bienes-en-el-extranjero-2\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2018\\\/03\\\/modelo-720-declaracion-bienes-en-el-extranjero.jpg\",\"contentUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2018\\\/03\\\/modelo-720-declaracion-bienes-en-el-extranjero.jpg\"},{\"@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":"Modelo 720: Declaraci\u00f3n bienes en el extranjero - 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\/modelo-720-declaracion-bienes-en-el-extranjero-2\/","og_locale":"en_US","og_type":"article","og_title":"Modelo 720: Declaraci\u00f3n bienes en el extranjero - gremicat","og_description":"El 01 de abril finaliza el plazo para presentar el modelo 720 para informar de los bienes que se tienen ...","og_url":"https:\/\/www.gremicat.es\/en\/modelo-720-declaracion-bienes-en-el-extranjero-2\/","og_site_name":"gremicat","article_published_time":"2019-03-11T08:36:33+00:00","og_image":[{"url":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2018\/03\/modelo-720-declaracion-bienes-en-el-extranjero.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\/modelo-720-declaracion-bienes-en-el-extranjero-2\/#article","isPartOf":{"@id":"https:\/\/www.gremicat.es\/en\/modelo-720-declaracion-bienes-en-el-extranjero-2\/"},"author":{"name":"gremicat","@id":"https:\/\/www.gremicat.es\/#\/schema\/person\/ac1bfa0959d68dd45407bf1627d17534"},"headline":"Modelo 720: Declaraci\u00f3n bienes en el extranjero","datePublished":"2019-03-11T08:36:33+00:00","mainEntityOfPage":{"@id":"https:\/\/www.gremicat.es\/en\/modelo-720-declaracion-bienes-en-el-extranjero-2\/"},"wordCount":319,"publisher":{"@id":"https:\/\/www.gremicat.es\/#organization"},"image":{"@id":"https:\/\/www.gremicat.es\/en\/modelo-720-declaracion-bienes-en-el-extranjero-2\/#primaryimage"},"thumbnailUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2018\/03\/modelo-720-declaracion-bienes-en-el-extranjero.jpg","articleSection":["Fiscal","Sin categor\u00eda"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.gremicat.es\/en\/modelo-720-declaracion-bienes-en-el-extranjero-2\/","url":"https:\/\/www.gremicat.es\/en\/modelo-720-declaracion-bienes-en-el-extranjero-2\/","name":"Modelo 720: Declaraci\u00f3n bienes en el extranjero - gremicat","isPartOf":{"@id":"https:\/\/www.gremicat.es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.gremicat.es\/en\/modelo-720-declaracion-bienes-en-el-extranjero-2\/#primaryimage"},"image":{"@id":"https:\/\/www.gremicat.es\/en\/modelo-720-declaracion-bienes-en-el-extranjero-2\/#primaryimage"},"thumbnailUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2018\/03\/modelo-720-declaracion-bienes-en-el-extranjero.jpg","datePublished":"2019-03-11T08:36:33+00:00","inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gremicat.es\/en\/modelo-720-declaracion-bienes-en-el-extranjero-2\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.gremicat.es\/en\/modelo-720-declaracion-bienes-en-el-extranjero-2\/#primaryimage","url":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2018\/03\/modelo-720-declaracion-bienes-en-el-extranjero.jpg","contentUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2018\/03\/modelo-720-declaracion-bienes-en-el-extranjero.jpg"},{"@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\/9027476","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=9027476"}],"version-history":[{"count":0,"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/posts\/9027476\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/media\/9027477"}],"wp:attachment":[{"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/media?parent=9027476"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/categories?post=9027476"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/tags?post=9027476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}