{"id":2785,"date":"2025-01-14T07:22:16","date_gmt":"2025-01-14T07:22:16","guid":{"rendered":"https:\/\/barnadasconsultors.cat\/?p=2785"},"modified":"2025-01-14T07:23:17","modified_gmt":"2025-01-14T07:23:17","slug":"model-720","status":"publish","type":"post","link":"https:\/\/barnadasconsultors.cat\/?p=2785","title":{"rendered":"MODEL 720"},"content":{"rendered":"\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>MODEL 720<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Qu\u00e8 \u00e9s el Model 720?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El model 720 \u00e9s una declaraci\u00f3 informativa sobre b\u00e9ns i drets situats a l&#8217;estranger per donar a con\u00e8ixer a l&#8217;Administraci\u00f3 els b\u00e9ns mobles i immobles i els drets existents sobre aquests, ubicats a l&#8217;estranger.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Qu\u00e8 cal incloure al Model 720?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La declaraci\u00f3 ha de contenir informaci\u00f3 sobre comptes en entitats financeres ubicades a l\u2019estranger dels quals siguis titular o beneficiari. Tamb\u00e9 \u00e9s obligatori en el cas que apareguis com a autoritzat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A aix\u00f2 s\u2019hi sumen els b\u00e9ns immobles i drets sobre aquests (fora d&#8217;Espanya).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L&#8217;obligaci\u00f3 es fa extensiva per als titulars d\u2019accions o participacions en el capital social d&#8217;institucions d&#8217;inversi\u00f3 col\u00b7lectiva, de les quals siguis titular i estiguin dipositats fora d&#8217;Espanya.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Menci\u00f3 especial mereix el sup\u00f2sit de ser beneficiari de rendes vital\u00edcies o temporals, contractades a entitats ubicades a l&#8217;estranger, aix\u00ed com d&#8217;assegurances de vida o invalidesa de les que siguis prenedor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Qui t\u00e9 l&#8217;obligaci\u00f3 de presentar el Model 720?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L&#8217;obligaci\u00f3 a declarar es produeix per als titulars, els representants o les persones autoritzades quan se supera el l\u00edmit conjunt de 50.000 euros en algun dels blocs d&#8217;informaci\u00f3 (comptes corrents, immobles o valors).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No hi ha obligaci\u00f3 d&#8217;informar sobre cap b\u00e9 si la suma dels b\u00e9ns no supera els 50.000 euros. En els grups en qu\u00e8 la suma superi aquest import hi ha l&#8217;obligaci\u00f3 d&#8217;informar de tots els b\u00e9ns que l&#8217;integren. Pel que fa a comptes en entitats financeres n&#8217;hi haur\u00e0 prou que sobrepassin els 50.000 euros b\u00e9 la suma dels saldos a 31 de desembre de l&#8217;exercici corresponent b\u00e9 la dels saldos mitjans.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si es realitza la presentaci\u00f3 per primera vegada, l&#8217;obligaci\u00f3 per als anys seg\u00fcents nom\u00e9s es descriu en cas que el saldo de cada bloc d&#8217;informaci\u00f3 hagu\u00e9s estat objecte d&#8217;un augment superior a 20.000 \u20ac, prenent com a refer\u00e8ncia el saldo d&#8217;aquest bloc de la darrera declaraci\u00f3 presentada.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Quan es presenta el Model 720?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El termini de presentaci\u00f3 del Model 720 est\u00e0 estipulat entre el dia 1 de gener i el 31 de mar\u00e7 de l&#8217;any seg\u00fcent a aquell a qu\u00e8 es refereixi l&#8217;exercici informatiu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Cal declarar les criptomonedes al Model 720?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No. Les criptomonedes situades a l&#8217;estranger es declaren al model 721.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>MODELO 720<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00bfQu\u00e9 es el Modelo 720?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El&nbsp;modelo 720&nbsp;es una&nbsp;declaraci\u00f3n informativa sobre bienes y derechos situados en el extranjero para dar a conocer a la Administraci\u00f3n los&nbsp;bienes muebles e inmuebles y derechos existentes sobre los mismos, ubicados en el extranjero.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00bfQu\u00e9 se debe incluir en el Modelo 720?<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La declaraci\u00f3n debe contener&nbsp;<strong>informaci\u00f3n sobre cuentas en entidades financieras ubicadas en el extranjero<\/strong>&nbsp;de las que seas titular o beneficiario. Tambi\u00e9n es obligatorio en el caso de que aparezcas como autorizado.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A ello se suman los bienes inmuebles&nbsp;y derechos sobre los mismos (fuera de Espa\u00f1a).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La obligaci\u00f3n se hace extensiva para aquellos titulares de participaciones o acciones en el capital social de instituciones de inversi\u00f3n colectiva, de los que sean&nbsp;<strong>titulares y se encuentren depositados fuera de Espa\u00f1a.<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Una menci\u00f3n especial merece el supuesto de ser&nbsp;<strong>beneficiario de rentas vitalicias o temporales<\/strong>, contratadas a entidades ubicadas en el extranjero, as\u00ed como de&nbsp;<strong>seguros de vida o invalidez<\/strong>&nbsp;de los que sean tomadores.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00bfQui\u00e9n tiene obligaci\u00f3n de presentar el Modelo 720?<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La obligaci\u00f3n a declarar se produce para los titulares, representantes o autorizados cuando se supera el l\u00edmite conjunto&nbsp;de 50.000 euros en alguno de los bloques de informaci\u00f3n (cuentas corrientes, inmuebles o valores).&nbsp;<br><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No existe obligaci\u00f3n de informar sobre ning\u00fan bien de aquellos grupos en los que la suma de los bienes que lo integran no supere los 50.000 euros. En los grupos en los que la suma supere este importe existe la obligaci\u00f3n de informar de todos los bienes que lo integran. En lo que se refiere a cuentas en entidades financieras bastar\u00e1 con que sobrepasen los 50.000 euros bien la suma de los saldos a 31 de diciembre del ejercicio correspondiente bien la de los saldos medios.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Si se realiza la presentaci\u00f3n por primera vez,&nbsp;<strong>la obligaci\u00f3n para los siguientes a\u00f1os s\u00f3lo se describe en caso de que el saldo de cada bloque de informaci\u00f3n hubiese sido objeto de un aumento superior a 20.000 \u20ac<\/strong>, tomando como referencia el saldo de ese bloque de la \u00faltima declaraci\u00f3n presentada.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00bfCu\u00e1ndo se presenta el Modelo 720?<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El plazo de presentaci\u00f3n del Modelo 720 est\u00e1 estipulado entre el d\u00eda&nbsp;<strong>1 de enero y 31 de marzo del a\u00f1o siguiente a aquel al que se refiera el ejercicio informativo.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00bfHay que declarar las criptomonedas en el Modelo 720?<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No. Las criptomonedas situadas en el extranjero se declaran en el modelo 721<strong>.<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>FORM 720<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>What is Form 720?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Form 720 is an informative declaration on assets and rights located abroad to inform the Administration of Money in accounts and real estate assets and existing rights over them located abroad.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>What should be included in Form 720?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The declaration must contain information about accounts in financial institutions located abroad of which you are the owner or beneficiary. It is also mandatory if you appear authorized.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Added to this are real estate and rights over them (outside Spain).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The obligation is extended to those holders of units or shares in the share capital of collective investment institutions, of which they are owners and are deposited outside of Spain.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A special mention deserves the assumption of being a beneficiary of life or temporary annuities, contracted from entities located abroad, as well as life or disability insurance of which they are policyholders.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Who is required to present Form 720?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The obligation to declare occurs for holders, representatives or authorized persons when the joint limit of 50,000 euros is exceeded in any of the information blocks (current accounts, real estate or securities).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There is no obligation to report on any assets of those groups in which the sum of the assets that comprise them does not exceed 50,000 euros. In groups in which the sum exceeds this amount, there is an obligation to report all the assets that comprise it. With regard to accounts in financial institutions, it will be enough for them to exceed 50,000 euros, either the sum of the balances as of December 31 of the corresponding year or the average balances.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the presentation is made for the first time, the obligation for subsequent years is only described in the event that the balance of each block of information has been subject to an increase of more than \u20ac20,000, taking as reference the balance of that block of the last declaration filed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>When is the Form 720 presented?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The deadline for submitting Form 720 is stipulated between January 1st and March 31st of the year following the year to which the reporting year refers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Do cryptocurrencies have to be declared on Form 720?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No. Cryptocurrencies located abroad are declared on form 721.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>MODEL 720 Qu\u00e8 \u00e9s el Model 720? El model 720 \u00e9s una declaraci\u00f3 informativa sobre b\u00e9ns i drets situats a l&#8217;estranger per donar a con\u00e8ixer a l&#8217;Administraci\u00f3 els b\u00e9ns mobles i immobles i els drets existents sobre aquests, ubicats a l&#8217;estranger. Qu\u00e8 cal incloure al Model 720? La declaraci\u00f3 ha de contenir informaci\u00f3 sobre comptes &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/barnadasconsultors.cat\/?p=2785\"> <span class=\"screen-reader-text\">MODEL 720<\/span> Llegeix m\u00e9s &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2785","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"admin","author_link":"https:\/\/barnadasconsultors.cat\/?author=1"},"uagb_comment_info":0,"uagb_excerpt":"MODEL 720 Qu\u00e8 \u00e9s el Model 720? El model 720 \u00e9s una declaraci\u00f3 informativa sobre b\u00e9ns i drets situats a l&#8217;estranger per donar a con\u00e8ixer a l&#8217;Administraci\u00f3 els b\u00e9ns mobles i immobles i els drets existents sobre aquests, ubicats a l&#8217;estranger. Qu\u00e8 cal incloure al Model 720? La declaraci\u00f3 ha de contenir informaci\u00f3 sobre comptes&hellip;","_links":{"self":[{"href":"https:\/\/barnadasconsultors.cat\/index.php?rest_route=\/wp\/v2\/posts\/2785","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/barnadasconsultors.cat\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/barnadasconsultors.cat\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/barnadasconsultors.cat\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/barnadasconsultors.cat\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2785"}],"version-history":[{"count":2,"href":"https:\/\/barnadasconsultors.cat\/index.php?rest_route=\/wp\/v2\/posts\/2785\/revisions"}],"predecessor-version":[{"id":2787,"href":"https:\/\/barnadasconsultors.cat\/index.php?rest_route=\/wp\/v2\/posts\/2785\/revisions\/2787"}],"wp:attachment":[{"href":"https:\/\/barnadasconsultors.cat\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2785"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/barnadasconsultors.cat\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2785"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/barnadasconsultors.cat\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2785"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}