FORMS 720 AND 721: INFORMATIVE DECLARATION OBLIGATION REGARDING ASSETS AND RIGHTS LOCATED ABROAD
Submission Period: From January 1 to March 31, 2025. Taxpayers, including individuals and legal entities residing in Spain, permanent establishments in Spain of non-resident individuals or entities, and entities referred to in Article 35.4 of the General Tax Law (LGT)—such as pending estates, communities of goods, and other entities without legal personality—must provide the Tax […]