Information return on assets and rights located abroad -MODEL 720-
Published on 20/02/2013 by Jaime Morales
Last Thursday 31st of January was published the Order HAP/72/2013 which establishes the MODEL 720 information return on assets and rights located abroad, referred to the eighteenth additional provision of Law 58/2003 of December 17, General Tax and identifies the location, shape, term and procedure for submission (BOE, 31-enero-2013)
This law requires all residents in Spain having assets and rights located abroad to file the return through the model 720. The period 2012 can be submitted until April 30, 2013.
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