Modelo 720: Assets and rights located abroad (annual informative return)¶

Modelo 720. Informative return on assets and rights located abroad.

Annual information return on accounts, securities, and real estate located abroad, when they exceed the established thresholds.

Informative
Filed annually
7 casillas in 6 sections
2 reference only
5 you enter

Established by

Ley 58/2003 DA-18, art. 93
Real Decreto 1065/2007 art. 42-bis, art. 42-ter, art. 54-bis
Orden HAP/72/2013 art. 1, art. 2, art. 7

Detalle › Cuentas › Identificacion¶

cuentas.codigo-de-cuenta

Account code at a financial institution located abroad

You enter this Text

Legal basis

Ley 58/2003 DA-18, art. 93
Real Decreto 1065/2007 art. 42-bis
Orden HAP/72/2013 art. 1

Registry identifiers

Casilla id: cuentas.codigo-de-cuenta
Semantic role: foreign_account_identifier
Registry section: detalle.cuentas.identificacion
Sources: aeat-dr-720 aeat-modelo-720-procedure
Revisions: 2013-y-siguientes

Detalle › Cuentas › Valoracion¶

cuentas.valoracion

Valuation of an account at a financial institution located abroad

You enter this Amount in euros

Legal basis

Ley 58/2003 DA-18, art. 93
Real Decreto 1065/2007 art. 42-bis
Orden HAP/72/2013 art. 1

Registry identifiers

Casilla id: cuentas.valoracion
Semantic role: foreign_account_valuation
Registry section: detalle.cuentas.valoracion
Sources: aeat-dr-720 aeat-modelo-720-procedure
Revisions: 2013-y-siguientes

Declarante¶

ejercicio

Tax year the information refers to

Reference only Year

Required

Legal basis

Orden HAP/72/2013 art. 1, art. 7
Ley 58/2003 art. 93

Registry identifiers

Casilla id: decl.ejercicio
Semantic role: filing_year
Registry section: declarante
Sources: aeat-dr-720
Revisions: 2013-y-siguientes

tipo-declaracion

Type of return (original / replacement / supplementary)

Reference only Text

Required

Legal basis

Orden HAP/72/2013 art. 2
Ley 58/2003 art. 93

Registry identifiers

Casilla id: decl.tipo-declaracion
Semantic role: tipo_declaracion
Registry section: declarante
Sources: aeat-dr-720
Revisions: 2013-y-siguientes

Detalle › Inmuebles › Valoracion¶

inmuebles.valoracion

Valuation of real estate or real property rights located abroad

You enter this Amount in euros

Legal basis

Ley 58/2003 DA-18, art. 93
Real Decreto 1065/2007 art. 54-bis
Orden HAP/72/2013 art. 1

Registry identifiers

Casilla id: inmuebles.valoracion
Semantic role: foreign_real_estate_valuation
Registry section: detalle.inmuebles.valoracion
Sources: aeat-dr-720 aeat-modelo-720-procedure
Revisions: 2013-y-siguientes

Detalle › Valores › Identificacion¶

valores.identificacion

Identification of securities, rights, insurance policies or income located abroad

You enter this Text

Legal basis

Ley 58/2003 DA-18, art. 93
Real Decreto 1065/2007 art. 42-ter
Orden HAP/72/2013 art. 1

Registry identifiers

Casilla id: valores.identificacion
Semantic role: foreign_security_identifier
Registry section: detalle.valores.identificacion
Sources: aeat-dr-720 aeat-modelo-720-procedure
Revisions: 2013-y-siguientes

Detalle › Valores › Valoracion¶

valores.valoracion

Valuation of securities, rights, insurance policies or income located abroad

You enter this Amount in euros

Legal basis

Ley 58/2003 DA-18, art. 93
Real Decreto 1065/2007 art. 42-ter
Orden HAP/72/2013 art. 1

Registry identifiers

Casilla id: valores.valoracion
Semantic role: foreign_security_valuation
Registry section: detalle.valores.valoracion
Sources: aeat-dr-720 aeat-modelo-720-procedure
Revisions: 2013-y-siguientes