INFORMATION RETURNS REGARDING THE HOLDING OF ASSETS AND RIGHTS ABROAD AND INTERNATIONAL TRANSACTIONS
Each year there is an obligation to report the holding of assets and rights located abroad, which must be filed with different authorities.
These obligations, in order of filing deadline, are set out in the following information returns:
ETE FORM
- Economic transactions and balances of financial assets and liabilities with non-residents must be reported if, overall, they exceed one million euros.
- It is filed with the Bank of Spain.
- The filing deadline for the 2025 return is 20-01-2026.
Please note that to file Form ETE it is essential to have an electronic signature, either via a digital certificate or through the electronic ID card (DNIe).
D-6 FORM
- Return for holders of Spanish investment abroad in negotiable securities of listed companies, where the investment amount exceeds 10% of the share capital of the listed company (thereby significantly reducing the number of investors required to file).
- It must be filed with the Ministry of Economy.
- The filing deadline for the 2025 return is 31-01-2026.
FORM 720
- Information return on assets and rights located abroad (real estate, investment funds, bank accounts, insurance policies, etc.) provided they exceed €50,000 on an individual basis, or where assets/rights previously reported have increased or decreased by €20,000.
- It must be filed with the Spanish Tax Agency (AEAT).
- The filing deadline for the 2025 return is 31-03-2026.
If you believe you may be required to file any of the above forms, you will need to request the following information from the foreign banks holding the assets:
- Statement of movements/transactions recorded on current, savings, time deposit or similar accounts, from 01-01-2025 to 31-12-2025.
- Portfolio/wealth position of the accounts and securities as at 31-12-2025.
- List of purchase and sale transactions of financial assets carried out from 01-01-2024 to 31-12-2025.
- Any form, report, reporting package or equivalent issued by the institution for the purpose of preparing the above returns.
INFORMATION RETURN ON VIRTUAL CURRENCIES HELD ABROAD
Each year there may be an obligation to report holdings of virtual currencies located abroad, which must be filed with the AEAT.
FORM 721
- Information return on virtual currencies located abroad, where as of 31 December the total value exceeds €50,000
- It must be filed with the AEAT.
- The filing deadline for the 2025 return is 31-03-2026.
If you believe you may be required to file this return, you will need to request from the foreign entities holding the virtual currencies the 2025 Report, which must include:
- First and last name, or corporate name/full legal name, and where applicable the tax identification number in the country of tax residence of the person or entity providing services to safeguard private cryptographic keys on behalf of third parties in order to hold, store and transfer the virtual currencies, as well as its address or website address.
- Full identification of each type of virtual currency.
- Balances of each type of virtual currency as at 31 December, expressed in units of the virtual currency and valued in euros.
- If the obligation to file ceased before 31 December, the information to be provided must correspond to the date on which such cessation occurred.
At FELIU we can help you comply with these obligations. Please contact us by email at jsoler@feliu.biz or call us directly at +34 93 875 46 60.
