{"id":9303,"date":"2021-03-26T15:01:29","date_gmt":"2021-03-26T14:01:29","guid":{"rendered":"https:\/\/etl-ilia.es\/general\/quien-debe-presentar-el-modelo-d6\/"},"modified":"2021-05-06T15:59:02","modified_gmt":"2021-05-06T13:59:02","slug":"who-must-file-form-d6","status":"publish","type":"post","link":"https:\/\/etl-ilia.es\/en\/form-720-spain\/who-must-file-form-d6\/","title":{"rendered":"Who must file Form D6?"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 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-0 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-animated small-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%;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.3\" 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-text fusion-text-1 contenido-texto\" id=\"post\"><p class=\"intro\">One of the main obligations of natural and legal persons residing in Spain is the <strong>presentation of taxes<\/strong> and informative returns. A lack of presentation, or a delay, can lead to <strong>penalties<\/strong> and <strong>surcharges<\/strong>. In this article, we want to talk about <strong>Form D6<\/strong> (Declaration of investments abroad) so that you know what it is and <strong>who must present it<\/strong>.<\/p>\n<\/div><\/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\" 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;\" id=\"toc\" ><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-1 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-animated small-column\" style=\"--awb-bg-size:cover;--awb-border-color:#5c5c5c;--awb-border-top:0;--awb-border-right:0;--awb-border-bottom:0;--awb-border-left:0;--awb-border-style:solid;--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;\" data-animationType=\"fadeInUp\" 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=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:13px;--awb-content-font-size:16px;--awb-icon-alignment:right;--awb-hover-color:#f9f9f9;--awb-border-color:#5c5c5c;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#169e8c;--awb-content-color:#666666;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#5c5c5c;--awb-title-font-family:&quot;Lora&quot;;--awb-title-font-weight:400;--awb-title-font-style:normal;--awb-content-font-family:&quot;Oxygen&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\" id=\"toc-toggle\"><div class=\"panel-group fusion-toggle-icon-right fusion-toggle-icon-boxed\" id=\"accordion-9303-1\"><div class=\"fusion-panel panel-default toc panel-49c2f1127216ec035 fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_49c2f1127216ec035\"><a class=\"active\" aria-expanded=\"true\" aria-controls=\"49c2f1127216ec035\" role=\"button\" data-toggle=\"collapse\" data-target=\"#49c2f1127216ec035\" href=\"#49c2f1127216ec035\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Questions about Form D6<\/span><\/a><\/h4><\/div><div id=\"49c2f1127216ec035\" class=\"panel-collapse collapse in\" aria-labelledby=\"toggle_49c2f1127216ec035\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<ul>\n<li><a href=\"#what-is-form-d6-who-should-submit-it\">What is Form D6 and who should submit it?<\/a><\/li>\n<li><a href=\"#how-to-fill-form-d6\">How to fill in Form D6?<\/a><\/li>\n<li><a href=\"#what-happens-if-no-file-form-d6\">What happens if you don&#8217;t file it?<\/a><\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><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-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-2 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-animated small-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%;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.3\" 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-text fusion-text-2 contenido-texto\" id=\"post\"><div id=\"qwhat-is-form-d6-who-should-submit-it\" class=\"anchor\"><\/div>\n<h2 data-fontsize=\"24\" data-lineheight=\"32\">What is Form D6, and who should submit it?<\/h2>\n<p>Form D6 is an informative statement that individuals or legal entities (companies) resident in Spain must first make the Registry of Spanish Investments abroad, regarding those investments in companies that are listed on a stock exchange or organized market and when the securities are deposited in an entity domiciled abroad or remain under the custody of the investment holder.<\/p>\n<p>Therefore, the declaration is complementary to the filing of <a href=\"https:\/\/etl-ilia.es\/en\/form-720-spain\/\" target=\"_blank\" rel=\"noopener\">Form 720 Spain<\/a>.<\/p>\n<p>In general, two types of assumptions must be declared:<\/p>\n<ul>\n<li><strong>Flows<\/strong>: A declaration must be made for each <strong>investment<\/strong> in non-resident companies representing 10% of the company&#8217;s capital stock or if the investment is greater than 1,502,530.26 euros. The deadline for submitting the declaration is one month from the date the operation is carried out.<\/li>\n<li><strong>Deposits.<\/strong> All securities deposited abroad must be declared. In this case, there are no minimums. The return is presented in <strong>January<\/strong> of each year and refers to the investments held on <strong>December 31<\/strong> of the previous year.<\/li>\n<\/ul>\n<p>It is important to remember that the declarations of flows and deposits should not be presented in the same form.<\/p>\n<div id=\"how-to-fill-form-d6\" class=\"anchor\"><\/div>\n<h2 data-fontsize=\"24\" data-lineheight=\"32\">How to fill in Form D6?<\/h2>\n<p>The first thing you will have to do is collect all the <strong>information<\/strong> to make the declaration:<\/p>\n<ul>\n<li>Data on the investments made, that is, extracts from the securities accounts.<\/li>\n<li>NIF of the holder.<\/li>\n<\/ul>\n<p>To fill in the D6 form, you must download the <a href=\"https:\/\/sede.serviciosmin.gob.es\/en-us\/Paginas\/Index.aspx\" target=\"_blank\" rel=\"noopener\">Aforix<\/a> program from the Ministry of Economy website. The <strong>presentation<\/strong> can be done in three ways:<\/p>\n<ul>\n<li>By <strong>ordinary mail<\/strong>, only in the case of private investors. The address is as follows:\n<ul>\n<li>Ministry of Economy, Industry and Competitiveness<br \/>\nPaseo de la Castellana 162, Madrid 28046<br \/>\nPut in the return address &#8220;For the attention of the General Secretariat for International Trade in Services and Investments.&#8221;<\/li>\n<\/ul>\n<\/li>\n<li><strong>In-person<\/strong>, through the General Registry of the Administration. That is, in any registry office of the administration.<\/li>\n<li><strong>Telematically<\/strong>. For this assumption, it is necessary to have a digital certificate.<\/li>\n<\/ul>\n<div id=\"what-happens-if-no-file-form-d6\" class=\"anchor\"><\/div>\n<h2 data-fontsize=\"24\" data-lineheight=\"32\">What happens if you don&#8217;t file it?<\/h2>\n<p>If <strong>Form D6<\/strong> is not presented, the Ministry of Economy may impose a penalty of up to 25% on what is not declared with a minimum of 3,000 euros.<\/p>\n<p>On the other hand, if the declaration is filed after the deadline, penalties of between 300 and 600 euros can be imposed, depending on whether the declaration is made during the first six months or that period has already elapsed.<\/p>\n<\/div><\/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 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-3 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-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-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-4 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-animated small-column\" style=\"--awb-padding-top:5px;--awb-padding-right:10px;--awb-padding-left:10px;--awb-overflow:hidden;--awb-bg-color:#f9f9f9;--awb-bg-color-hover:#f9f9f9;--awb-bg-size:cover;--awb-border-color:#dbdbdb;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:3px 3px 3px 3px;--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-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=\"fadeInUp\" data-animationDuration=\"0.4\" data-animationOffset=\"top-into-view\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-column\"><script data-b24-form=\"click\/30\/i5k01s\" 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_30.js');\n<\/script><div class=\"fusion-text fusion-text-4\" style=\"--awb-text-color:#636363;\"><p class=\"intro\" style=\"text-align: center;\">If you have <strong>foreign investment<\/strong>, consult your <strong>tax advisor<\/strong> to find out your obligations and comply with the Treasury in a timely manner.<\/p>\n<p style=\"text-align: center;\"><div class=\"fusion-button-wrapper fusion-aligncenter\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" style=\"--button-border-radius-top-left:4px;--button-border-radius-top-right:4px;--button-border-radius-bottom-right:4px;--button-border-radius-bottom-left:4px;\" target=\"_self\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">SEND INQUIRY<\/span><\/a><\/div><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":7919,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[85],"tags":[102,472,431],"class_list":["post-9303","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-form-720-spain","tag-form-d6-spain","tag-general-administration-registry","tag-tax-advisor"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Who must file Form D6? | ILIA ETL GLOBAL<\/title>\n<meta name=\"description\" content=\"Do you know what Form D6 is and who should present it? 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It is complementary to Form 720 Spain. 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