If you hold securities abroad, that is, shares or participations of foreign companies listed on the stock exchange and such investments have not been made through financial or investment entities established in Spain, has the legal obligation to submit, before Foreign Trade, the Model D-6 ( Statement of holders of Spanish investment abroad in negotiable securities) or the D-7 Statement of investment and / or Spanish settlement in real estate, between 1 and 31 days of January of 2015.

Here we detail a little more these two models:

Model D-6: Declaration of holders of Spanish foreign investment in transferable securities.

Collect the securities held at December 31, as well as the flows of each investment. The deadline for submission is the January 30. You must also submit the corresponding year 2012, as noted by the Ministry.

Model D-7: Declaration of investment and / or Spanish settlement in real estate.

They must declare this model investments and liquidations, Spanish real estate located abroad, whose accumulated amount exceeds 1.502.530,26 euros.



About the Author:

Carmen Lopez lawyer in DiG Advocats

Carmen Lopez

DiG Lawyers

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