{"id":1860,"date":"2022-03-22T14:48:22","date_gmt":"2022-03-22T13:48:22","guid":{"rendered":"https:\/\/www.ariasassessors.com\/declaracion-de-bienes-extranjero-modelo-720\/"},"modified":"2022-03-22T15:02:22","modified_gmt":"2022-03-22T14:02:22","slug":"declaracion-de-bienes-extranjero-modelo-720","status":"publish","type":"post","link":"https:\/\/www.ariasassessors.com\/ca\/declaracion-de-bienes-extranjero-modelo-720\/","title":{"rendered":"DECLARACI\u00d3 DE B\u00c9NS A L&#8217;ESTRANGER (MODEL 720) I CRIPTOMONEDeS"},"content":{"rendered":"<p>Per fi, la AEAT aclareix<strong> si deuen o no incloure&#8217;s en la relaci\u00f3 de b\u00e9ns a l&#8217;estranger la possessi\u00f3 de monedes virtuals o criptomonedes.<\/strong><\/p>\n<p>En concret, han col\u00b7locat el seg\u00fcent av\u00eds en la p\u00e0gina web corresponent al model 720:<\/p>\n<p>Aix\u00ed, es va perfilant el model. D&#8217;una banda, amb aquest aclariment que recordem no t\u00e9 car\u00e0cter de rang legal ni vinculant, en principi, de cara a l&#8217;Administraci\u00f3 i, d&#8217;altra banda, amb la <a href=\"https:\/\/www.iberley.es\/noticias\/derogado-regimen-sancionador-modelo-720-31533\">derogaci\u00f3 del seu r\u00e8gim sancionador<\/a> despr\u00e9s de la dura sent\u00e8ncia del\u00a0TJUE\u00a0sobre el mateix.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_72 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice de Contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #428bca;color:#428bca\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #428bca;color:#428bca\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ariasassessors.com\/ca\/declaracion-de-bienes-extranjero-modelo-720\/#Qui_estan_obligats_a_presentar_el_model_720\" title=\"Qui estan obligats a presentar el model 720?\">Qui estan obligats a presentar el model 720?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ariasassessors.com\/ca\/declaracion-de-bienes-extranjero-modelo-720\/#Tots_els_bens_han_de_ser_declarats\" title=\"Tots els b\u00e9ns han de ser declarats?\">Tots els b\u00e9ns han de ser declarats?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.ariasassessors.com\/ca\/declaracion-de-bienes-extranjero-modelo-720\/#Per_que_les_monedes_virtuals_estan_tan_discutides_en_el_model_720\" title=\"Per qu\u00e8 les monedes virtuals estan tan discutides en el model 720?\">Per qu\u00e8 les monedes virtuals estan tan discutides en el model 720?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.ariasassessors.com\/ca\/declaracion-de-bienes-extranjero-modelo-720\/#Cal_declarar_la_possessio_de_monedes_virtuals\" title=\"Cal declarar la possessi\u00f3 de monedes virtuals?\">Cal declarar la possessi\u00f3 de monedes virtuals?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Qui_estan_obligats_a_presentar_el_model_720\"><\/span>Qui estan obligats a presentar el model 720?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Totes aquelles persones f\u00edsiques, jur\u00eddiques o entitats sense personalitat jur\u00eddica, per\u00f2 susceptibles d&#8217;imposici\u00f3 \u2014article 35.4 de la\u00a0LGT\u2014\u00a0que posseeixin b\u00e9ns i drets a l&#8217;estranger.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tots_els_bens_han_de_ser_declarats\"><\/span>Tots els b\u00e9ns han de ser declarats?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Generen obligaci\u00f3 de presentaci\u00f3<\/strong>:<\/p>\n<ul>\n<li><strong>Comptes<\/strong>\u00a0dedicats al tr\u00e0nsit bancari o creditici.<\/li>\n<li>T\u00edtols, actius, valors o drets<strong>\u00a0representatius del capital social<\/strong>, fons propis o patrimoni de tota mena d&#8217;entitats, o de la cessi\u00f3 a tercers de capitals propis aix\u00ed com les assegurances de vida o invalidesa i les rendes vital\u00edcies o temporals.<\/li>\n<li><strong>B\u00e9ns immobles i drets sobre b\u00e9ns immobles.<\/strong><\/li>\n<\/ul>\n<p>Ara b\u00e9,\u00a0no existir\u00e0 obligaci\u00f3 d&#8217;informar sobre<strong>\u00a0cap compte<\/strong>\u00a0quan els saldos a 31 de desembre\u00a0<strong>no superin, conjuntament, els 50.000 euros<\/strong>,\u00a0i la mateixa circumst\u00e0ncia concorri en relaci\u00f3 amb els saldos mitjans de l&#8217;\u00faltim trimestre de l&#8217;any natural. En cas de superar-se qualsevol d&#8217;aquests l\u00edmits conjunts haur\u00e0 d&#8217;informar-se sobre tots els comptes.<\/p>\n<p>En declaracions successives,\u00a0nom\u00e9s ser\u00e0 obligat\u00f2ria la presentaci\u00f3 del model quan qualsevol dels saldos conjunts dels comptes a l&#8217;estranger hagu\u00e9s experimentat un increment superior a 20.000 euros respecte dels quals van determinar la presentaci\u00f3 de l&#8217;\u00faltima declaraci\u00f3.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Per_que_les_monedes_virtuals_estan_tan_discutides_en_el_model_720\"><\/span>Per qu\u00e8 les monedes virtuals estan tan discutides en el model 720?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Perqu\u00e8 la disposici\u00f3 addicional divuitena de la\u00a0<a href=\"https:\/\/www.iberley.es\/legislacion\/ley-58-2003-17-diciembre-general-tributaria-696586\">LGT\u00a0LGT<\/a>, precepte que regula <strong>la\u00a0obligaci\u00f3 d&#8217;informaci\u00f3 de b\u00e9ns i drets a l&#8217;estranger<\/strong>, estableix el seg\u00fcent:<\/p>\n<p><em>\u00abEls obligats tributaris hauran de subministrar a l&#8217;Administraci\u00f3 Tribut\u00e0ria, conforme al que es disposa en els articles 29 i 93 d&#8217;aquesta llei i en els termes que reglament\u00e0riament s&#8217;estableixin, la seg\u00fcent informaci\u00f3:<\/em><\/p>\n<p><em>(&#8230;)<\/em><\/p>\n<ol>\n<li><em>d) Informaci\u00f3 sobre les monedes virtuals situades a l&#8217;estranger de les quals se sigui titular, o respecte de les quals es tingui la condici\u00f3 de beneficiari o autoritzat o d&#8217;alguna altra forma s&#8217;ostenti poder de disposici\u00f3, custodiades per persones o entitats que proporcionen serveis per a salvaguardar claus criptogr\u00e0fiques privades en nom de tercers, per a mantenir, emmagatzemar i transferir monedes virtuals\u00bb.<\/em><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Cal_declarar_la_possessio_de_monedes_virtuals\"><\/span>Cal declarar la possessi\u00f3 de monedes virtuals?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>S\u00ed<\/strong>, la publicaci\u00f3 de l&#8217;\u00a0<a href=\"https:\/\/www.iberley.es\/legislacion\/orden-hfp-207-2022-16-mar-modelos-declaracion-irpf-patrimonio-2021-27059153\">Ordre HFP\/207\/2022, de 16 de mar\u00e7<\/a>, per la qual s&#8217;aproven els<strong> models de declaraci\u00f3<\/strong> de l&#8217;Impost sobre la Renda de les Persones F\u00edsiques i de l&#8217;<strong>Impost sobre el Patrimoni,<\/strong> exercici 2021, ha portat amb si una modificaci\u00f3 normativa en l&#8217;Impost sobre el Patrimoni bastant rellevant, ja que l&#8217;obligaci\u00f3 d&#8217;informaci\u00f3 sobre monedes virtuals es recull en el <strong>model 714<\/strong>. Aix\u00ed ho establia l&#8217;exposici\u00f3 de motius de l&#8217;esmentada Ordre:<\/p>\n<p><em>\u00abPor \u00faltimo, respecto de las novedades del modelo de declaraci\u00f3n del Impuesto sobre Patrimonio,\u00a0<\/em><strong><em>se introduce un apartado para identificar los saldos de monedas virtuales<\/em><\/strong><em>, que hasta ahora deb\u00edan incluirse en el apartado gen\u00e9rico de &#8220;Dem\u00e1s bienes y derechos de contenido econ\u00f3mico&#8221;\u00bb.<\/em><\/p>\n<p><em>\u00abFinalment, respecte de les novetats del model de declaraci\u00f3 de l&#8217;Impost sobre Patrimoni,\u00a0<strong>s&#8217;introdueix un apartat per a identificar els saldos de monedes virtuals<\/strong>, que fins ara havien d&#8217;incloure&#8217;s en l&#8217;apartat gen\u00e8ric de &#8220;Altres b\u00e9ns i drets de contingut econ\u00f2mic&#8221;\u00bb<\/em><\/p>\n<p>No obstant aix\u00f2, cal tenir en compte que el govern est\u00e0 ultimant un<strong>\u00a0nou model, model 721,<\/strong> per a la declaraci\u00f3 expl\u00edcita de les monedes virtuals en ell. Recomanem estar atents a la seva aprovaci\u00f3.<\/p>\n<p>Si vols m\u00e9s informaci\u00f3 pots contactar amb nosaltres a trav\u00e9s de <a href=\"https:\/\/www.ariasassessors.com\/ca\/contacte\/\">nuestra p\u00e1gina.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Per fi, la AEAT aclareix si deuen o no incloure&#8217;s en la relaci\u00f3 de b\u00e9ns a l&#8217;estranger la possessi\u00f3 de monedes virtuals o criptomonedes. En concret, han col\u00b7locat el seg\u00fcent av\u00eds en la p\u00e0gina web corresponent al model 720: Aix\u00ed, es va perfilant el model&#8230;.<\/p>\n","protected":false},"author":2,"featured_media":1858,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1860","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>DECLARACI\u00d3 DE B\u00c9NS A L&#039;ESTRANGER (MODEL 720) I CRIPTOMONEDeS | Arias Assessors<\/title>\n<meta name=\"description\" content=\"La AEAT\u00a0aclara si deben o no incluirse en la relaci\u00f3n de bienes en el extranjero la posesi\u00f3n de monedas virtuales o criptomonedas en el modelo 720\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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