{"id":31771,"date":"2026-03-02T16:40:02","date_gmt":"2026-03-02T15:40:02","guid":{"rendered":"https:\/\/pich.bnfix.com\/el-31-de-marzo-ultimo-dia-para-presentar-la-declaracion-de-bienes-y-derechos-en-el-extranjero-modelo-720\/"},"modified":"2026-03-03T12:20:48","modified_gmt":"2026-03-03T11:20:48","slug":"el-31-de-marzo-ultimo-dia-para-presentar-la-declaracion-de-bienes-y-derechos-en-el-extranjero-modelo-720","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/en\/el-31-de-marzo-ultimo-dia-para-presentar-la-declaracion-de-bienes-y-derechos-en-el-extranjero-modelo-720\/","title":{"rendered":"Filing form 720:  Declaration of assets and rights abroad. The deadline ends on March 31, 2026"},"content":{"rendered":"<section  class='av_textblock_section av-mm9c8my0-992e25cdb13ef8d728f8e73729b29694 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\">March 2, 2026<\/p>\n<hr \/>\n<\/div><\/section>\n<section  class='av_textblock_section av-mm9c9sgz-08c7f82db49ffc003104dcb5176137cc '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><strong>Filing form 720: d<\/strong><strong>eclaration of assets and rights abroad.\u00a0<\/strong><strong>The deadline ends on March 31, 2026<\/strong><\/h2>\n<h2><\/h2>\n<\/div><\/section>\n<div  class='hr av-av_hr-bca31578670ae9d408d6d6d291fc57a6 hr-default  avia-builder-el-2  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-mmainnj6-13a61a7d35265939c80e831ac0bbd80f-wrap avia-button-center  avia-builder-el-3  el_after_av_hr  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/03\/CM.-Circular-model-720-2025-EN_.pdf'  class='avia-button av-mmainnj6-13a61a7d35265939c80e831ac0bbd80f av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Read or download the circular in PDF format\"><span class='avia_button_icon avia_button_icon_left avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='attach' data-av_iconset='svg_entypo-fontello'><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"32\" viewBox=\"0 0 30 32\" preserveAspectRatio=\"xMidYMid meet\" aria-labelledby='av-svg-title-1' aria-describedby='av-svg-desc-1' role=\"graphics-symbol\">\n<title id='av-svg-title-1'>Attach<\/title>\n<desc id='av-svg-desc-1'>Attach<\/desc>\n<path d=\"M7.808 31.68q-3.264 0-5.44-2.304-2.304-2.24-2.368-5.312t2.688-6.080l15.872-15.872q2.56-2.56 5.568-1.728 1.408 0.384 2.528 1.504t1.504 2.528q0.832 3.072-1.728 5.632l-15.168 15.168q-1.28 1.28-2.816 1.472-1.536 0.128-2.56-0.896-0.96-0.768-0.864-2.368t1.504-2.944l10.624-10.688q0.768-0.832 1.6 0t0 1.6l-10.624 10.624q-1.408 1.408-0.64 2.24 0.384 0.256 0.768 0.192 0.768-0.128 1.472-0.832l15.168-15.168q1.6-1.6 1.088-3.456-0.512-1.92-2.432-2.432-1.728-0.448-3.456 1.152l-15.808 15.808q-2.112 2.432-2.048 4.576t1.664 3.744q1.6 1.536 3.744 1.6t4.512-1.984l15.872-15.808q0.768-0.768 1.6 0 0.832 0.704 0 1.536l-15.872 15.872q-2.624 2.624-5.952 2.624z\"><\/path>\n<\/svg><\/span><span class='avia_iconbox_title' >Read or download the circular in PDF format<\/span><\/a><\/div>\n<div  class='hr av-av_hr-bca31578670ae9d408d6d6d291fc57a6 hr-default  avia-builder-el-4  el_after_av_button  el_before_av_slideshow '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-slideshow av-mm9caj75-313d3b2296a20fcda5b44317e8e5afbb avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-5  el_after_av_hr  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-mm9caj75-313d3b2296a20fcda5b44317e8e5afbb__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-27309 avia-img-lazy-loading-not-27309\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/02\/pexels-ruining-song-3594016-29383066_chalet_-modelo-720_bienes-extranjero-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-mm9ccxnq-4d74300a499642de87dbee3cf6c2d1e7 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>We hereby remind you of the obligation to file the <strong>informative return on assets and rights located abroad<\/strong> (form 720) that must be filed, with respect to the 2025 financial year, before <strong>31 March 2026<\/strong>.<\/p>\n<p>Recall, however, that the Court of Justice of the European Union (CJEU) concluded, in its judgment of 27 January 2022 (case C-788-19), that the <strong>penalties provided<\/strong> for in the event of non-compliance or imperfect compliance with the obligation to declare assets and rights abroad (Form 720) <strong>are disproportionate and also contrary to EU law<\/strong> (specifically,\u00a0 against the free movement of capital). However, <strong>the obligation to file the informative return persists, <\/strong>with a sanctioning regime comparable to the sanctioning regime provided for non-compliance with the rest of the informative obligations included in our internal regulation (arts. 198-199 LGT).<\/p>\n<p>The main characteristics of this tax obligation:<\/p>\n<p><strong>Sample return: <\/strong>720<\/p>\n<p><strong>\u00a0<\/strong><strong>Submission period:<\/strong> From 1 January 2026 to 31 March 2026 (2025 financial year).<\/p>\n<p><strong>\u00a0<\/strong><strong>Required to file the form:<\/strong><\/p>\n<ul>\n<li>Natural and legal persons resident in Spanish territory who own assets and\/or rights abroad.<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><strong>Groups of assets to be declared:<\/strong><\/p>\n<ul>\n<li><strong>Bank accounts<\/strong>: Accounts in financial institutions located abroad.<\/li>\n<li><strong>Securities<\/strong>: Securities, rights, insurance and income deposited, managed or obtained abroad.<\/li>\n<li><strong>Real estate<\/strong>: Real estate and rights over real estate located abroad.<\/li>\n<\/ul>\n<p>By clicking <span style=\"color: #78d64b;\"><strong><a style=\"color: #78d64b;\" href=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/03\/CM.-Declaracion-de-bienes-y-derechos-en-el-extranjero-2025-EN_.pdf\">HERE<\/a><\/strong><\/span> you will find <strong>the explanatory document of the information that must be declared in Form 720<\/strong> regarding each of the previous assets of which you are the owner, this information is what you must request from the different entities and send us for the completion of the Form.<\/p>\n<p><strong>\u00a0<\/strong><strong>Obliged to declare with respect to each group of assets:<\/strong><\/p>\n<ul>\n<li><strong>Bank accounts<\/strong>: The holders, representatives, authorised persons or beneficiaries, or those who have or have had powers of disposal over them, or have been the real owners of them.<\/li>\n<li><strong>Securities<\/strong>: The real holders or holders.<\/li>\n<li><strong>Real estate<\/strong>: The owners or real owners.<\/li>\n<\/ul>\n<p><strong>Quantitative limits with respect to each group of assets to be declared:<\/strong><\/p>\n<ul>\n<li><strong>Bank accounts<\/strong>: Balances as of 31 December or average balances in the last quarter of more than 50,000 euros.<\/li>\n<li><strong>Securities<\/strong>: Value as of December 31 greater than 50,000 euros (value is understood as net asset value, redemption value, capitalization value, etc., depending on the type of financial product in question).<\/li>\n<li><strong>Real estate<\/strong>: Value greater than 50,000 euros.<\/li>\n<\/ul>\n<p>(*) The information to be submitted in <u>subsequent years<\/u> will only be mandatory when the combined value of all the securities has increased <u>by more than 20,000 euros.<\/u><\/p>\n<p>(**) There are several cases in which there is no obligation to file this informative return, such as, for example, that it is an entity totally exempt from Corporation Tax or that the asset to be declared is duly identified in the accounts of the entity obliged to declare. These cases must be examined one by one to determine whether or not they should be declared.<\/p>\n<p>In the event of non-filing of the informative return or, even if it is filed, not doing so completely, incorrectly or including false data, the regulations provide for the imposition of very serious penalties that will consist of a fine of 5,000 euros for each piece of information omitted with a minimum of 10,000 euros for each block of information provided for (current accounts,\u00a0 securities and real estate).<\/p>\n<p><strong>Taking into account the large volume of information that must be submitted by foreign financial institutions, and in the event of a possible collapse of the same, we recommend that, as soon as possible, they proceed to request the financial information of their bank accounts and securities from their financial institutions abroad, as well as inform us about the acquisition of new properties or rights over them during the 2025 financial year.<\/strong><\/p>\n<p><strong>Our fees for the completion and filing of Form 720 will be calculated according to the special complexity that may be observed because of the volume of information that must be analysed.<\/strong><\/p>\n<p>If you need any clarification or additional information, please contact us.<\/p>\n<p><span data-ccp-props=\"{\">\u00a0\ud83d\udcf8 Image: Ruining Soon for Pexels<\/span><\/p>\n<\/div><\/section>\n<div  class='flex_column av-1ogcl6s-2c9d3c433f594d3dad7e775c8dce5170 av_one_fifth  avia-builder-el-7  el_after_av_textblock  avia-builder-el-last  first flex_column_div  column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-14bnrno-0e6c91f342cbc239a373bfc21bcdd9fe\">\n#top #wrap_all .avia-team-member.av-14bnrno-0e6c91f342cbc239a373bfc21bcdd9fe .team-member-name{\ncolor:#78d64b;\n}\n.avia-team-member.av-14bnrno-0e6c91f342cbc239a373bfc21bcdd9fe .team-member-job-title{\ncolor:#78d64b;\n}\n.avia-team-member.av-14bnrno-0e6c91f342cbc239a373bfc21bcdd9fe .team-member-description{\ncolor:#888b8d;\n}\n<\/style>\n<section  class='avia-team-member av-14bnrno-0e6c91f342cbc239a373bfc21bcdd9fe  avia-builder-el-8  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-30634 avia-img-lazy-loading-not-30634 avia_image avia_image_team av-team-img-original' src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/11\/Carol_bn-1-258x300.jpg\" alt='Carolina Mateo'  itemprop=\"image\"   height=\"300\" width=\"258\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/11\/Carol_bn-1-258x300.jpg 258w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/11\/Carol_bn-1-768x892.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/11\/Carol_bn-1-267x310.jpg 267w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/11\/Carol_bn-1-450x523.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/11\/Carol_bn-1-172x200.jpg 172w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/11\/Carol_bn-1.jpg 842w\" sizes=\"(max-width: 258px) 100vw, 258px\" \/><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-k41x9g-d1837e3135dc1eecca2cff72b4b1b5e1 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 av_opacity_variation'  itemprop=\"jobTitle\" >carolina.mateo@pich.bnfix.com<\/div><div class='team-member-description av_inherit_color'  itemprop=\"description\" ><p>Economista<br \/>\n\u00c1rea fiscal<\/p>\n<p>BNFIX PICH TAX LEGAL AUDIT<\/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":27309,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[161],"tags":[176,177,1640],"class_list":["post-31771","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-en","tag-fiscal-en","tag-impuestos-en","tag-modelo-720"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/posts\/31771","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/comments?post=31771"}],"version-history":[{"count":12,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/posts\/31771\/revisions"}],"predecessor-version":[{"id":31858,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/posts\/31771\/revisions\/31858"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/media\/27309"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/media?parent=31771"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/categories?post=31771"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/tags?post=31771"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}