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Impuestos personales


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Obligaciones fiscales para personas físicas residentes y no residentes

The declarations of natural persons with tax residence in Spain are the following:
· Tax Form 720 has to be presented until 31st of March of each year:
This is an individual declaration of foreign assets, not for the company, only for tax
residents in Spain with assets outside of Spain. The form is divided into three blocks:
1. Bank account balances.
2. Securities (shares and investment funds) representative of participation in any
type of entity.
3. Real estate, and rights over them.
When the sum of any of the three blocks exceeds to € 50.000 it is mandatory to make
the declaration of said block.
Once the 720 form is presented, it should only be done in the following years when the
amounts declared in each of the blocks (bank accounts, shares and investments or real
estate) have increased € 20,000 compared to the last declaration presented. If it has
not grown, it is not mandatory to present the tax form again.
It is an informative declaration, because of that declarant don’t have to pay anything.

· Model 714 has to be presented until 25th of June of each year:
The natural person declares all his assets both in Spain and abroad and pays an
amount for them. The amount to pay always will depend on declared amount.

· Model 100 has to be presented until 25th of June of each year:
It is the income statement, all income is declared, and taxes paid abroad are deducted.

Abogados y expertos fiscales con amplia experiencia en creación de todo tipo de sociedades, preparación de documentos jurídicos, registro de marcas y obtención de visados.

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