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Individuals and legal entities, residing in Spain, are obliged to submit the informative form declaring their assets and rights located abroad.
Assets and rights to be reported are divided into three blocks:
Reporting shall be done by submitting Form 720 through the website of the Spanish Tax Office. Residents in Spain under the Special Expat Regime (“Beckham Law”) are not obliged to file the form.
The deadline to submit the form is the 1st of April 2024. However, no penalties are prescribed if the filing is not completed. In the latter case, the Form 720 is expected to be submitted in the upcoming fiscal years.