{"id":27336,"date":"2025-02-03T16:40:57","date_gmt":"2025-02-03T15:40:57","guid":{"rendered":"https:\/\/pich.bnfix.com\/el-31-de-marzo-ultimo-dia-para-presentar-el-modelo-720-de-bienes-y-derechos-en-el-extranjero\/"},"modified":"2025-02-26T09:21:09","modified_gmt":"2025-02-26T08:21:09","slug":"el-31-de-marzo-ultimo-dia-para-presentar-el-modelo-720-de-bienes-y-derechos-en-el-extranjero","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/el-31-de-marzo-ultimo-dia-para-presentar-el-modelo-720-de-bienes-y-derechos-en-el-extranjero\/","title":{"rendered":"El 31 de mar\u00e7, \u00faltim dia per a presentar el model 720 de b\u00e9ns i drets a l&#8217;estranger"},"content":{"rendered":"<section  class='av_textblock_section av-m6p7lr7h-b9ca7c628e266393f0786ed7339f09eb '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>El 31 de mar\u00e7, \u00faltim dia per a presentar el model 720 de b\u00e9ns i drets a l&#8217;estranger<\/h2>\n<\/div><\/section>\n<section  class='av_textblock_section av-m7kphgh3-2712f684bafa3b5ebf11fba3e8d373c9 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">3 febrer, 2025<\/span><\/p>\n<hr \/>\n<\/div><\/section>\n<div  class='avia-slideshow av-m6p7n64p-d5788c010d6a4111ff014761fdfe4a8e avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-2  el_after_av_textblock  el_before_av_textblock  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 28.666666666667%;'><li  class='avia-slideshow-slide av-m6p7n64p-d5788c010d6a4111ff014761fdfe4a8e__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '  title='Chalets en una monta\u00f1a suiza. IMagen de Ruining Song para Pexels' ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-27307 avia-img-lazy-loading-not-27307\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/02\/pexels-ruining-song-3594016-29383066_chalet_-modelo-720_bienes-extranjero-scaled-e1738597177744-1500x430.jpg\" width=\"1500\" height=\"430\" title='pexels-ruining-song-3594016-29383066_chalet_ modelo 720_bienes extranjero' alt='Chalets en una monta\u00f1a suiza'  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-m6p7q3gd-1edeffa526827454c3c454341ec360ca '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Un any m\u00e9s, el primer trimestre de l&#8217;any est\u00e0 marcat, en l&#8217;esfera fiscal, per la\u00a0\u00a0 declaraci\u00f3 informativa sobre b\u00e9ns i drets situats a l&#8217;estranger, (model 720). La relativa a l&#8217;exercici 2024 ha de presentar-se abans del pr\u00f2xim 31 de mar\u00e7.<\/p>\n<p>En aquest sentit, recordem que una sent\u00e8ncia del Tribunal de Just\u00edcia de la Uni\u00f3 Europea (*TJUE) va concloure (assumpte C-788-19), que les sancions previstes per l&#8217;incompliment o compliment imperfecte de l&#8217;obligaci\u00f3 de declaraci\u00f3 de b\u00e9ns i drets a l&#8217;estranger (Model 720) s\u00f3n desproporcionades i a m\u00e9s contr\u00e0ries al dret de la UE, en concret contra la llibertat de circulaci\u00f3 de capitals. No obstant aix\u00f2, persisteix l&#8217;obligaci\u00f3 de presentaci\u00f3 de la declaraci\u00f3 informativa, amb un r\u00e8gim sancionador equiparable al r\u00e8gim sancionador previst per incomplir la resta de les obligacions informatives recollides en la nostra norma interna (*arts. 198-199 Llei General Tribut\u00e0ria).<\/p>\n<p>Les principals caracter\u00edstiques d&#8217;aquesta obligaci\u00f3 tribut\u00e0ria s\u00f3n:<\/p>\n<p>Model de declaraci\u00f3: 720<\/p>\n<p>Termini presentaci\u00f3: De l&#8217;1 de gener al 31 de mar\u00e7 de 2025 (exercici 2024).<\/p>\n<p>Obligats a presentar el model:<\/p>\n<p>Persones f\u00edsiques i jur\u00eddiques residents en territori espanyol titulars de b\u00e9ns i\/o drets a l&#8217;estranger.<\/p>\n<p>Grups d&#8217;elements patrimonials a declarar:<\/p>\n<p>Comptes bancaris: comptes en entitats financeres situades a l&#8217;estranger.<br \/>\nValors: valors, drets, assegurances i rendes dipositades, gestionades o obtingudes a l&#8217;estranger.<br \/>\nImmobles: b\u00e9ns immobles i drets sobre b\u00e9ns immobles situats a l&#8217;estranger.<\/p>\n<p><span data-ccp-props=\"{\">\u00a0<\/span><span data-contrast=\"auto\">Fent clic <\/span><span style=\"color: #99cc00;\"><a style=\"color: #99cc00;\" href=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/02\/XXXXXX.-Declaracion-de-bienes-y-derechos-en-el-extranjero-2024.pdf\"><b>AQU\u00cd<\/b><\/a><\/span><\/p>\n<p>trobar\u00e0 el document explicatiu de la informaci\u00f3 que ha de declarar-se en el Model 720 respecte de cadascun dels b\u00e9ns anteriors dels quals sigui titular, aquesta informaci\u00f3 \u00e9s la que hauran de sol\u00b7licitar a les diferents entitats i enviar-nos per a l&#8217;emplenament del Model.<\/p>\n<p>Obligats a declarar per a cada grup d&#8217;elements patrimonials:<\/p>\n<p>Comptes bancaris: els titulars, representants, autoritzats o beneficiaris, o els qui tinguin o hagin tingut poders de disposici\u00f3 sobre aquestes, o hagin estat titulars reals d&#8217;aquestes.<br \/>\nValors: els titulars o titulars reals.<br \/>\nImmobles: els titulars o titulars reals.<\/p>\n<p>L\u00edmits quantitatius de cada grup d&#8217;elements patrimonials a declarar:<\/p>\n<p>Comptes bancaris: saldos a 31 de desembre o saldos mitjans de l&#8217;\u00faltim trimestre superiors, en conjunt, a 50.000 euros.<br \/>\nValors: valor a 31 de desembre superior a 50.000 euros (per valor s&#8217;ent\u00e9n valor liquidatiu, de rescat, de capitalitzaci\u00f3, etc. en funci\u00f3 del tipus de producte financer del qual es tracti).<br \/>\nImmobles: valor superior a 50.000 euros.<\/p>\n<p>(*) La informaci\u00f3 a presentar en els anys successius nom\u00e9s ser\u00e0 obligat\u00f2ria quan el valor conjunt de tots els valors hagu\u00e9s experimentat un increment superior a 20.000 euros.<\/p>\n<p>(**) Existeixen diversos sup\u00f2sits en els quals no \u00e9s obligatori presentar aquesta declaraci\u00f3, com, per exemple, si es tracta d&#8217;una entitat totalment exempta de l&#8217;Impost de societats o si l&#8217;element patrimonial a declarar est\u00e0 degudament identificat en la comptabilitat de l&#8217;entitat obligada a declarar. Aquests sup\u00f2sits hauran d&#8217;examinar-se un a un per a determinar si s&#8217;han de declarar o no.<\/p>\n<p>Tenint en compte el gran volum d&#8217;informaci\u00f3 que haur\u00e0 de ser rem\u00e8s per les entitats financeres estrangeres, i davant un possible col\u00b7lapse d&#8217;aquestes, recomanem que sol\u00b7licitin al m\u00e9s aviat possible la informaci\u00f3 financera dels seus comptes bancaris i valors a les seves entitats financeres a l&#8217;estranger, aix\u00ed com que informin sobre l&#8217;adquisici\u00f3 de nous immobles o drets sobre els mateixos durant l&#8217;exercici 2024.<\/p>\n<p>Els honoraris per l&#8217;emplenament i presentaci\u00f3 del Model 720 es calcularan atenent l&#8217;especial complexitat del volum d&#8217;informaci\u00f3 que hagi d&#8217;analitzar-se.<\/p>\n<p>En cas de necessitar qualsevol aclariment o informaci\u00f3 addicional, poden contactar amb nosaltres.<\/p>\n<p>\ud83d\udcf8 Imatge de Ruining Song per Pexels<\/p>\n<p><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<\/div><\/section>\n<div  class='flex_column av-r1t63u-d43151084aad7d92affa40b01e6cfacd av_one_fifth  avia-builder-el-4  el_after_av_textblock  avia-builder-el-last  first flex_column_div  column-top-margin'     ><section  class='avia-team-member av-l6aqk52t-dda8b8f48760b47624818c89f8bcb9f0  avia-builder-el-5  avia-builder-el-no-sibling '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><div class=\"team-img-container\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-16117 avia-img-lazy-loading-not-16117 avia_image avia_image_team av-team-img-original' src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-300x300.jpg\" alt='Carolina Mateo'  itemprop=\"image\"   height=\"300\" width=\"300\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-300x300.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-80x80.jpg 80w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-768x768.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-36x36.jpg 36w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-180x180.jpg 180w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-310x310.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-120x120.jpg 120w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-450x450.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-200x200.jpg 200w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1.jpg 1000w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><div class=\"team-social\"><div class=\"team-social-inner\"><span class='hidden av_member_url_markup linkedin'  itemprop=\"url\" >https:\/\/www.linkedin.com\/in\/carolina-mateo-b5419268\/?originalSubdomain=es<\/span><a href='https:\/\/www.linkedin.com\/in\/carolina-mateo-b5419268\/?originalSubdomain=es' class='avia-team-icon av-q9iv13-b425a273a1e81716ddf93472d8099e6d linkedin avia-iconfont avia-font-entypo-fontello' rel='v:url' data-avia-tooltip=\"Linked in Carolina Mateo\" target='_blank' data-av_icon='\ue8fd' data-av_iconfont='entypo-fontello' ><\/a><\/div><\/div><\/div><h3 class='team-member-name '  itemprop=\"name\" >Carolina Mateo<\/h3><div class='team-member-job-title '  itemprop=\"jobTitle\" >carolina.mateo@pich.bnfix.com<\/div><div class='team-member-description '  itemprop=\"description\" ><p>BNFIX PICH TAX LEGAL AUDIT<br \/>\nEconomista \u00b7 Responsable \u00e1rea fiscal internacional<\/p>\n<\/div><span class='hidden team-member-affiliation'  itemprop=\"affiliation\" >PICH BNFIX<\/span><\/section><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":27308,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,2],"tags":[174,175,30,637],"class_list":["post-27336","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion","tag-fiscal-ca","tag-impuestos-ca","tag-modelo-720","tag-modelo-720-ca-3"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/27336","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/comments?post=27336"}],"version-history":[{"count":6,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/27336\/revisions"}],"predecessor-version":[{"id":27550,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/27336\/revisions\/27550"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/27308"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=27336"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=27336"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=27336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}