{"id":9029256,"date":"2021-03-15T11:24:38","date_gmt":"2021-03-15T10:24:38","guid":{"rendered":"http:\/\/gremicat.es\/?p=16147"},"modified":"2021-03-15T11:24:38","modified_gmt":"2021-03-15T10:24:38","slug":"presentacion-de-la-declaracion-de-bienes-situados-en-el-extranjero-modelo-720","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/presentacion-de-la-declaracion-de-bienes-situados-en-el-extranjero-modelo-720\/","title":{"rendered":"Presentaci\u00f3n de la declaraci\u00f3n de bienes situados en el extranjero (modelo 720)"},"content":{"rendered":"<p style=\"font-size: 22px;\"><span style=\"font-weight: 400;\"><span style=\"font-size: 22px;\">El 31 de marzo finaliza el plazo para presentar el modelo 720 para informar de los bienes que se tienen en el extranjero<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"texto_central\" style=\"clear: both; line-height: 20px; padding-top: 10px;\"><\/div>\n<h2 style=\"text-align: justify; height: 40px; font-size: 20px; color: #e4003c;\"><strong><b>\u00bfQui\u00e9nes est\u00e1n obligados a declarar bienes en el extranjero?<\/b><\/strong><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">El 31 de marzo finaliza el plazo para presentar el modelo 720 para informar de los bienes que se tienen en el extranjero.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Est\u00e1n obligadas las personas f\u00edsicas residentes en Espa\u00f1a, independientemente de su nacionalidad, as\u00ed como las sociedades y entidades espa\u00f1olas y los establecimientos permanentes de entidades extranjeras.<\/span><\/p>\n<p><strong>Los bienes y derechos que declarar se clasifican en tres grupos:<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><b><span style=\"font-weight: 400;\"><strong>&#8211; Cuentas bancarias:<\/strong> ya sean titulares, beneficiarios, o incluso simples autorizados.<\/span><\/b><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-weight: 400;\"><strong>&#8211; Acciones, participaciones o cualesquiera t\u00edtulos<\/strong>, activos y valores.\u00a0<\/span><\/p>\n<p style=\"padding-left: 30px;\">Y, asimismo, los <strong>seguros de vida o invalidez y rentas vitalicia<\/strong>s o temporales.<\/p>\n<p style=\"padding-left: 30px;\"><strong>&#8211; Bienes inmuebles y derechos sobre bienes inmuebles.<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">Solo <strong>hay obligaci\u00f3n de informar cuando el valor conjunto de los bienes y derechos de una cualquiera de esas tres categor\u00edas sea mayor de 50.000\u0080<\/strong>, incluso si son compartidos, <strong>o, cuando habi\u00e9ndose ya declarado en un ejercicio anterior, se d\u00e9 un incremento de m\u00e1s de 20.000\u0080 o la transmisi\u00f3n de alg\u00fan activo o cierre de alguna cuenta.<\/strong><\/span><\/p>\n<h3 style=\"text-align: justify; height: 40px; font-size: 20px; color: #e4003c;\">\u00bfQu\u00e9 pasa si no se hace la declaraci\u00f3n de bienes en el extranjero?<\/h3>\n<p><span style=\"font-weight: 400;\">Si no cumplimos con la obligaci\u00f3n de informar, se entender\u00e1 que esos bienes y derechos se adquirieron con renta no declarada y <strong>se nos impedir\u00e1 alegar prescripci\u00f3n con lo que, en todo caso, deberemos tributar por el 100%<\/strong> 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%.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Adem\u00e1s, por <strong>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<\/strong>, 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.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La severidad de este r\u00e9gimen sancionador hace que debamos prestar especial atenci\u00f3n a esta obligaci\u00f3n y procurar cumplirla puntualmente.<\/span><\/p>\n<p><strong><strong>\u00a0<\/strong><\/strong><span style=\"font-weight: 400;\">Para ampliar esta informaci\u00f3n consulte con <\/span><a href=\"https:\/\/www.gremicat.es\/asesoria-fiscal-contable-barcelona\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Asesor\u00eda fiscal<\/span><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El 31 de marzo 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":9029257,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9029256","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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