{"id":3496,"date":"2019-11-12T20:26:59","date_gmt":"2019-11-12T20:26:59","guid":{"rendered":"https:\/\/etl-ilia.es\/modelo-720-caso-practico-inmueble-extranjero-no-declarado\/"},"modified":"2021-11-30T12:20:23","modified_gmt":"2021-11-30T11:20:23","slug":"form-720-case-study-property-abroad-not-declared","status":"publish","type":"page","link":"https:\/\/etl-ilia.es\/en\/form-720-case-study-property-abroad-not-declared\/","title":{"rendered":"Caso pr\u00e1ctico Modelo 720: Inmueble en el Extranjero no declarado en el Modelo 720"},"content":{"rendered":"<p><div class=\"fusion-bg-parallax\" data-bg-align=\"left center\" data-direction=\"up\" data-mute=\"false\" data-opacity=\"100\" data-velocity=\"-0.3\" data-mobile-enabled=\"true\" data-break_parents=\"0\" data-bg-image=\"https:\/\/etl-ilia.es\/wp-content\/uploads\/2020\/01\/etl-global-ilia-consultoria-oficinas.jpg\" data-bg-repeat=\"false\" data-bg-color=\"#555555\" data-blend-mode=\"multiply\" ><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container fusion-parallax-up nonhundred-percent-fullwidth non-hundred-percent-height-scrolling lazyload\" style=\"--awb-background-position:left center;--awb-background-blend-mode:multiply;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:80px;--awb-padding-bottom:80px;--awb-margin-top:0px;--awb-margin-bottom:50px;--awb-background-color:#555555;--awb-background-size:cover;--awb-flex-wrap:wrap;\" data-bg=\"https:\/\/etl-ilia.es\/wp-content\/uploads\/2020\/01\/etl-global-ilia-consultoria-oficinas.jpg\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_5 1_5 fusion-flex-column fusion-no-small-visibility fusion-no-medium-visibility\" style=\"--awb-bg-size:cover;--awb-width-large:20%;--awb-margin-top-large:0px;--awb-spacing-right-large:9.6%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:9.6%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_3_5 3_5 fusion-flex-column fusion-animated\" style=\"--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:0px;--awb-spacing-right-large:15px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:3.2%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-animationType=\"fadeInDown\" data-animationDuration=\"0.6\" data-animationOffset=\"top-mid-of-view\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1 label\"><p>CASE STUDY<\/p>\n<\/div><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-one\" style=\"--awb-text-color:#ffffff;--awb-margin-top:35px;--awb-margin-bottom:0px;--awb-margin-top-small:35px;--awb-margin-right-small:0px;--awb-margin-bottom-small:0px;--awb-margin-left-small:0px;--awb-font-size:30px;\"><h1 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:30;line-height:1.4;\"><p>Case study: Property abroad<br \/>\nnot included in Form 720<\/p><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_5 1_5 fusion-flex-column fusion-no-small-visibility fusion-no-medium-visibility\" style=\"--awb-bg-size:cover;--awb-width-large:20%;--awb-margin-top-large:0px;--awb-spacing-right-large:9.6%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:15px;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling titulo-microsite-container\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2 titulo-microsite\"><p style=\"text-align: center; margin-top: 28px;\"><a href=\"https:\/\/etl-ilia.es\/en\/form-720-spain\" target=\"_blank\" rel=\"noopener noreferrer\">FORM 720 SPAIN<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:40px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_2 1_2 fusion-flex-column fusion-animated contain\" style=\"--awb-padding-right:50px;--awb-padding-left:50px;--awb-bg-position:center center;--awb-bg-size:cover;--awb-border-color:#dddbdb;--awb-border-top:0;--awb-border-style:solid;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-animationType=\"fadeInLeft\" data-animationDuration=\"0.5\" data-animationOffset=\"top-into-view\"><div class=\"fusion-column-wrapper lazyload fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-column fusion-empty-column-bg-image fusion-column-has-bg-image\" data-bg-url=\"https:\/\/etl-ilia.es\/wp-content\/uploads\/2019\/11\/caso-practico-ilia-graficos-02.jpg\" data-bg=\"https:\/\/etl-ilia.es\/wp-content\/uploads\/2019\/11\/caso-practico-ilia-graficos-02.jpg\"><img decoding=\"async\" class=\"fusion-empty-dims-img-placeholder fusion-no-large-visibility\" alt=\"Representaci\u00f3n Gr\u00e1fica ETL GLOBAL | ETL ILIA\" aria-label=\"caso-practico-ilia-graficos-02\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27501%27%20height%3D%27452%27%20viewBox%3D%270%200%20501%20452%27%3E%3Crect%20width%3D%27501%27%20height%3D%27452%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_2 1_2 fusion-flex-column fusion-animated\" style=\"--awb-bg-size:cover;--awb-border-color:#bfbfbf;--awb-border-top:0;--awb-border-right:0;--awb-border-bottom:0;--awb-border-left:0;--awb-border-style:solid;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-animationType=\"fadeInRight\" data-animationDuration=\"0.4\" data-animationOffset=\"top-into-view\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:#169e8c;--awb-margin-bottom:20px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;--awb-sep-color:#169e8c;--awb-font-size:30px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:30;line-height:1.3;\"><p>Background<br \/>\ninformation<\/p><\/h2><\/div><ul style=\"--awb-iconcolor:#4f4f4f;--awb-line-height:23.8px;--awb-icon-width:23.8px;--awb-icon-height:23.8px;--awb-icon-margin:9.8px;--awb-content-margin:33.6px;\" class=\"fusion-checklist fusion-checklist-1 fusion-checklist-default fusion-checklist-divider type-icons antecedentes\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">This is the case of a British couple who decided to spend their retirement years in Barcelona.<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">They became tax residents in Spain in February 2015.<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">The couple filed their tax returns as of 2015, which included income from work and returns on investments.<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">They owned an apartment in London, which they had purchased through a mortgage over the years they lived in the UK.<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">The property was never declared in Form 720, due to them not being aware of the obligation to do so.<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">The couple also failed to report their earnings from rental of this property.<\/div><\/li><\/ul><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:40px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion_builder_column_1_2 1_2 fusion-flex-column fusion-animated\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-animationType=\"fadeInLeft\" data-animationDuration=\"0.5\" data-animationOffset=\"top-mid-of-view\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:#169e8c;--awb-margin-bottom:40px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:40px;--awb-margin-left-small:0px;--awb-font-size:30px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:30;line-height:1.3;\"><p>Issues raised<br \/>\nby the client<\/p><\/h2><\/div><div class=\"fusion-text fusion-text-3 respuestas-cp\"><ol>\n<li>Are we obliged to declare Form 720?<\/li>\n<li>What if the joint value does not exceed 99,000 euros, are we still obliged to declare? Or are we exempt due to not reaching the individual limit of 50,000 euros?<\/li>\n<li>How is a property valued in Form 720? At its purchase price? At its property register value?<\/li>\n<li>And what exchange rate must we apply to the property value in Form 720? The rate on the purchase date? Or at 31 December each year?<\/li>\n<li>Can we deduct the amount financed through a mortgage or other purchase expenses from the value of the property?<\/li>\n<li>And, if we are obliged to submit Form 720, what penalties can we expect from the Treasury?<\/li>\n<li>Bearing in mind that we moved to Spain in early 2015, what year should we submit Form 720?<\/li>\n<li>Can we be fined if we don\u2019t submit it? And, if we are obliged to submit Form 720, what penalties can we expect from the Treasury?<\/li>\n<\/ol>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion_builder_column_1_2 1_2 fusion-flex-column fusion-animated contain\" style=\"--awb-bg-position:center center;--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-animationType=\"fadeInRight\" data-animationDuration=\"0.4\" data-animationOffset=\"top-mid-of-view\"><div class=\"fusion-column-wrapper lazyload fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-empty-column-bg-image fusion-column-has-bg-image\" data-bg-url=\"https:\/\/etl-ilia.es\/wp-content\/uploads\/2019\/11\/casos-practicos-ilia-graficos-01-03.jpg\" data-bg=\"https:\/\/etl-ilia.es\/wp-content\/uploads\/2019\/11\/casos-practicos-ilia-graficos-01-03.jpg\"><img decoding=\"async\" class=\"fusion-empty-dims-img-placeholder fusion-no-large-visibility\" alt=\"Icono Modelo 720 | ETL ILIA\" aria-label=\"casos-practicos-ilia-graficos-01-03\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27501%27%20height%3D%27979%27%20viewBox%3D%270%200%20501%20979%27%3E%3Crect%20width%3D%27501%27%20height%3D%27979%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\"><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-5 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-bottom:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion_builder_column_1_2 1_2 fusion-flex-column fusion-animated contain\" style=\"--awb-bg-position:center center;--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-animationType=\"fadeInLeft\" data-animationDuration=\"0.4\" data-animationOffset=\"top-mid-of-view\"><div class=\"fusion-column-wrapper lazyload fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column fusion-empty-column-bg-image fusion-column-has-bg-image\" data-bg-url=\"https:\/\/etl-ilia.es\/wp-content\/uploads\/2019\/11\/casos-practicos-ilia-graficos-01-01.jpg\" data-bg=\"https:\/\/etl-ilia.es\/wp-content\/uploads\/2019\/11\/casos-practicos-ilia-graficos-01-01.jpg\"><img decoding=\"async\" class=\"fusion-empty-dims-img-placeholder fusion-no-large-visibility\" alt=\"Icono Modelo 720 | ETL ILIA\" aria-label=\"casos-practicos-ilia-graficos-01-01\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27501%27%20height%3D%271521%27%20viewBox%3D%270%200%20501%201521%27%3E%3Crect%20width%3D%27501%27%20height%3D%271521%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-9 fusion_builder_column_1_2 1_2 fusion-flex-column fusion-animated\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-animationType=\"fadeInRight\" data-animationDuration=\"0.4\" data-animationOffset=\"top-into-view\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:#169e8c;--awb-margin-bottom:40px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:40px;--awb-margin-left-small:0px;--awb-sep-color:#169e8c;--awb-font-size:30px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:30;line-height:1.3;\"><p>Answers to<br \/>\nthe issues raised<\/p><\/h2><\/div><div class=\"fusion-text fusion-text-4 respuestas-cp\"><ol>\n<li>This client is obliged to submit Form 720. In fact, both spouses are obliged to on the grounds of owning a property with a value exceeding 50,000 euros.<\/li>\n<li>The obligation arises from the purchase value of the property, which happens to be 99,000 euros. In this specific case and given that the total value exceeds 50,000 euros, all owners are required to submit the form, regardless of their degree of ownership of the property.<\/li>\n<li>In the case of Form 720, real estate is valued at its purchase price.<\/li>\n<li>The reported purchase value, when in a currency other than the euro, must be converted at the exchange rate of 31 December of the year in which we are reporting the asset for the first time. We will not be obliged to resubmit in following year due to the amount initially declared varying as a result of the exchange rate.<\/li>\n<li>The declared value of the property does not change according to the financing (mortgage), as the purchase price should only be increased by the expenses and taxes associated to the purchase and never by the financed amount.<\/li>\n<li>Voluntary submission after the form\u2019s deadline comes with a fine of 100 euros per data or series of data not reported, yet with a minimum fine of 1,500 euros. To which we must add the possibility of said ownership abroad being taxed as capital gains not justified in the Income Tax (IRPF) return, which will in turn materialise in much higher fines.<\/li>\n<li>If this submission is at the behest of the Tax Agency rather than being voluntary, the amounts suddenly increase to 5,000 euros per data or series of data not reported, with a minimum penalty of 10,000 euros. Where appropriate, adding the possible capital gains that is also to be declared in the income tax return.<\/li>\n<li>The couple we\u2019re talking about should have submitted Form 720 in the first year of becoming Spanish tax residents, i.e. in 2015.<\/li>\n<\/ol>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-6 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-10 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-5\"><p><small><a href=\"https:\/\/www.freepik.com\/\">Ilustraciones de vectorpouch \/ Freepik<\/a><\/small><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-bg-parallax\" data-bg-align=\"center center\" data-direction=\"up\" data-mute=\"false\" data-opacity=\"100\" data-velocity=\"-0.3\" data-mobile-enabled=\"true\" data-break_parents=\"0\" data-bg-image=\"https:\/\/etl-ilia.es\/wp-content\/uploads\/2019\/12\/sobre-ilia-consultoria.jpg\" data-bg-repeat=\"false\" data-bg-color=\"#5e5e5e\" data-blend-mode=\"multiply\" ><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-7 fusion-flex-container fusion-parallax-up nonhundred-percent-fullwidth non-hundred-percent-height-scrolling lazyload\" style=\"--awb-background-blend-mode:multiply;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:50px;--awb-padding-right:30px;--awb-padding-bottom:30px;--awb-padding-left:30px;--awb-margin-top:0px;--awb-background-color:#5e5e5e;--awb-background-size:cover;--awb-flex-wrap:wrap;\" data-bg=\"https:\/\/etl-ilia.es\/wp-content\/uploads\/2019\/12\/sobre-ilia-consultoria.jpg\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-11 fusion_builder_column_1_6 1_6 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:16.666666666667%;--awb-margin-top-large:0px;--awb-spacing-right-large:11.52%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:11.52%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-12 fusion_builder_column_2_3 2_3 fusion-flex-column fusion-animated\" style=\"--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.88%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.88%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-animationType=\"fadeInRight\" data-animationDuration=\"0.3\" data-animationOffset=\"top-mid-of-view\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-three\" style=\"--awb-text-color:#ffffff;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:20;--minFontSize:20;line-height:1.5;\">Anything else?<\/h3><\/div><div class=\"fusion-text fusion-text-6 white\"><p style=\"text-align: center;\">The mere fact of owning a property abroad implies that the couple have an income-generating asset that should be reported in their tax return.<\/p>\n<p style=\"text-align: center;\">The value of the property must also be taken into account for the tax base of their Wealth Tax in order for considering the obligation to declare.<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:10px;width:100%;\"><\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat button-small button-custom fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" 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style=\"--awb-bg-size:cover;--awb-width-large:16.666666666667%;--awb-margin-top-large:0px;--awb-spacing-right-large:11.52%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:11.52%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-8 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-margin-top:0px;--awb-margin-bottom:30px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-14 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-flex-align-self-flex-start fusion-column-no-min-height fusion-animated\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-animationType=\"fadeInDown\" data-animationDuration=\"0.5\" data-animationOffset=\"top-mid-of-view\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-6 fusion-sep-none fusion-title-center fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:#169e8c;--awb-margin-top:40px;--awb-margin-bottom:45px;--awb-margin-top-small:40px;--awb-margin-right-small:0px;--awb-margin-bottom-small:45px;--awb-margin-left-small:0px;--awb-sep-color:#169e8c;--awb-font-size:25px;\"><h2 class=\"fusion-title-heading title-heading-center fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:25;line-height:1.3;\">Applicable legislation and related articles<\/h2><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-15 fusion_builder_column_1_2 1_2 fusion-flex-column fusion-animated\" style=\"--awb-padding-top:25px;--awb-padding-right:30px;--awb-padding-bottom:5px;--awb-padding-left:25px;--awb-bg-size:cover;--awb-border-color:#bfbfbf;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-animationType=\"fadeInLeft\" data-animationDuration=\"0.4\" data-animationOffset=\"top-mid-of-view\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-7 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-margin-bottom:20px;--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;--awb-font-size:16px;\"><h5 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:16;--minFontSize:16;line-height:1.5;\">The preparation and presentation of Form 720 is regulated in the following legislation:<\/h5><\/div><div class=\"fusion-text fusion-text-7\"><p>Order HAP\/72\/2013, of 30 January, approving Form 720, information return on assets and rights abroad, as referred to in Additional Provision 18 of Law 58\/2003, of 17 December, on General Taxation, and determining the place, form, term and procedure for their presentation (Official State Gazette of 31 January 2013).<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-16 fusion_builder_column_1_2 1_2 fusion-flex-column fusion-animated\" style=\"--awb-bg-size:cover;--awb-border-color:#dddbdb;--awb-border-top:0;--awb-border-style:solid;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-animationType=\"fadeInRight\" data-animationDuration=\"0.5\" data-animationOffset=\"top-mid-of-view\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-8 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;--awb-font-size:16px;\"><h5 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;font-size:1em;--fontSize:16;--minFontSize:16;line-height:1.5;\">Bibliography<\/h5><\/div><ul style=\"--awb-size:15px;--awb-iconcolor:#4f4f4f;--awb-divider-color:#bfbfbf;--awb-line-height:25.5px;--awb-icon-width:25.5px;--awb-icon-height:25.5px;--awb-icon-margin:10.5px;--awb-content-margin:36px;\" class=\"fusion-checklist fusion-checklist-2 fusion-checklist-default fusion-checklist-divider type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-file-alt fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Form 720<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-file-alt fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>Form 720 after the deadline<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-file-alt fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Form 720 penalties<\/div><\/li><\/ul><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-9 fusion-flex-container fusion-parallax-fixed nonhundred-percent-fullwidth non-hundred-percent-height-scrolling lazyload\" style=\"--awb-background-blend-mode:screen;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:0px;--awb-background-color:#c9c9c9;--awb-background-size:cover;--awb-flex-wrap:wrap;background-attachment:fixed;\" data-bg=\"https:\/\/etl-ilia.es\/wp-content\/uploads\/2019\/12\/ilia-consultoria-etl-global-oficinas-02.jpg\" id=\"contact\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-17 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-menu-anchor anchor\" id=\"contact\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-18 fusion_builder_column_1_2 1_2 fusion-flex-column fusion-animated\" style=\"--awb-padding-right:0px;--awb-padding-bottom:0px;--awb-padding-left:0px;--awb-overflow:hidden;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-box-shadow:0px 0px 15px 0px #b5b5b5;;--awb-border-radius:10px 10px 10px 10px;--awb-width-large:50%;--awb-margin-top-large:40px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:40px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-animationType=\"fadeInDown\" data-animationDuration=\"0.5\" data-animationOffset=\"top-into-view\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><script data-b24-form=\"inline\/32\/3lez11\" data-skip-moving=\"true\">\n        (function(w,d,u){\n                var s=d.createElement('script');s.async=true;s.src=u+'?'+(Date.now()\/180000|0);\n                var h=d.getElementsByTagName('script')[0];h.parentNode.insertBefore(s,h);\n        })(window,document,'https:\/\/cdn.bitrix24.es\/b16501187\/crm\/form\/loader_32.js');\n<\/script><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-19 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><\/div><\/div>\n<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-10 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling modals\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:calc( 1200px + 0px );margin-left: calc(-0px \/ 2 );margin-right: calc(-0px \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-20 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:100%;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-modal modal fade modal-1 share share-modal\" tabindex=\"-1\" role=\"dialog\" aria-labelledby=\"modal-heading-1\" aria-hidden=\"true\" style=\"--awb-border-color:#ebebeb;--awb-background:#f6f6f6;\"><div class=\"modal-dialog modal-lg\" role=\"document\"><div class=\"modal-content fusion-modal-content\"><div class=\"modal-header\"><button class=\"close\" type=\"button\" data-dismiss=\"modal\" aria-hidden=\"true\" aria-label=\"Close\">&times;<\/button><h3 class=\"modal-title\" id=\"modal-heading-1\" data-dismiss=\"modal\" aria-hidden=\"true\">Share:<\/h3><\/div><div class=\"modal-body fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:calc( 1200px + 0px );margin-left: calc(-0px \/ 2 );margin-right: calc(-0px \/ 2 );\"><\/div><\/div>\n<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"100-width.php","meta":{"footnotes":""},"class_list":["post-3496","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Form 720, case study | ETL ILIA<\/title>\n<meta name=\"description\" content=\"Case study: Property abroad not declared in Form 720. 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How is property declared in Form 720?","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:\/\/etl-ilia.es\/en\/form-720-case-study-property-abroad-not-declared\/","og_locale":"en_US","og_type":"article","og_title":"Form 720, case study | ETL ILIA","og_description":"Case study: Property abroad not declared in Form 720. How is property declared in Form 720?","og_url":"https:\/\/etl-ilia.es\/en\/form-720-case-study-property-abroad-not-declared\/","og_site_name":"ILIA ETL GLOBAL","article_publisher":"https:\/\/www.facebook.com\/IliaConsultoria\/","article_modified_time":"2021-11-30T11:20:23+00:00","twitter_card":"summary_large_image","twitter_site":"@IliaConsultoria","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/etl-ilia.es\/en\/form-720-case-study-property-abroad-not-declared\/","url":"https:\/\/etl-ilia.es\/en\/form-720-case-study-property-abroad-not-declared\/","name":"Form 720, case study | ETL ILIA","isPartOf":{"@id":"https:\/\/etl-ilia.es\/en\/#website"},"datePublished":"2019-11-12T20:26:59+00:00","dateModified":"2021-11-30T11:20:23+00:00","description":"Case study: Property abroad not declared in Form 720. 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