{"id":20742,"date":"2024-01-19T15:02:30","date_gmt":"2024-01-19T14:02:30","guid":{"rendered":"https:\/\/www.cinc.com\/?p=20742"},"modified":"2025-01-23T13:58:58","modified_gmt":"2025-01-23T12:58:58","slug":"presentacio-del-model-720-declaracio-de-bens-i-drets-a-lestranger","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/ca\/presentacio-del-model-720-declaracio-de-bens-i-drets-a-lestranger\/","title":{"rendered":"Model 720: declaraci\u00f3 de b\u00e9ns i drets a l&#8217;estranger"},"content":{"rendered":"\n<p>El pr\u00f2xim 1 d\u2019abril de 2024 finalitza el termini per presentar davant l&#8217;Ag\u00e8ncia Tribut\u00e0ria la declaraci\u00f3 anual informativa sobre els b\u00e9ns i drets situats fora del territori espanyol a trav\u00e9s del model 720.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00bfQui est\u00e0 obligat a presentar la declaraci\u00f3?<\/h2>\n\n\n\n<p>Totes les persones f\u00edsiques i jur\u00eddiques residents al territori espanyol que a 31 de desembre de 2023 (o en qualsevol moment del mateix any) hagin estat en alguna d\u2019aquestes situacions:<\/p>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Que hagin estat titulars, representants, autoritzats, beneficiaris o hagin tingut poder de disposici\u00f3 sobre comptes corrents en entitats financeres situades a l\u2019estranger.<\/li>\n\n\n\n<li>Que hagin estat titulars de valors, drets, assegurances i rendes vital\u00edcies o temporals dipositats, gestionats o obtinguts a l\u2019estranger.<\/li>\n\n\n\n<li>Que hagin estat titulars de b\u00e9ns immobles o de drets reals sobre els mateixos situats a l\u2019estranger.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Qui est\u00e0 obligat a presentar aquesta declaraci\u00f3?<\/h2>\n\n\n\n<p><strong>Bloc 1:<\/strong> Comptes corrents o dip\u00f2sits en entitats financeres situades fora del territori espanyol, quan els saldos a 31\/12\/2023 o els saldos mitjans de l\u2019\u00faltim trimestre de 2023 superin conjuntament els 50.000 euros.<br><strong>Bloc 2: <\/strong>Valors (obligacions, accions i participacions en entitats o fons d\u2019inversi\u00f3), drets, assegurances de vida o invalidesa i rendes (vital\u00edcies o temporals) dipositats, gestionats o obtinguts a l\u2019estranger, quan el seu valor a 31\/12\/2023 sigui, conjuntament, superior a 50.000 euros.<br><strong>Bloc 3:<\/strong> B\u00e9ns immobles i drets reals sobre els mateixos situats a l\u2019estranger, amb valor superior a 50.000 euros.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quan s\u2019ha de presentar la declaraci\u00f3?<\/h2>\n\n\n\n<p>El termini per a presentar la declaraci\u00f3 finalitza el pr\u00f2xim 1 d\u2019abril de 2024.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Si vaig fer la declaraci\u00f3 en exercicis anteriors, he de tornar a presentar el Model 720?<\/h2>\n\n\n\n<p>Ser\u00e0 obligatori tornar a fer la declaraci\u00f3 respecte l&#8217;any 2023 quan els saldos o els valors dels b\u00e9ns i drets declarats en l&#8217;\u00faltima declaraci\u00f3 haguessin experimentat un increment de valor superior a 20.000 euros.<\/p>\n\n\n\n<p>Aix\u00ed mateix, s&#8217;haur\u00e0 de fer la declaraci\u00f3 quan durant 2023 s\u2019hagi perdut la condici\u00f3 de titular, autoritzat, representant o beneficiari dels comptes, valors o immobles declarats en la declaraci\u00f3 anterior.<\/p>\n\n\n\n<p>Per a qualsevol dubte o aclariment, podeu <a href=\"https:\/\/www.cinc.com\/contacte\/\">contactar <\/a>amb el <a href=\"https:\/\/www.cinc.com\/assessoria-dempreses\/assessoria-fiscal\/\">Departament Fiscal<\/a> de CINC Assessoria. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>El pr\u00f2xim 1 d\u2019abril de 2024 finalitza el termini per presentar davant l&#8217;Ag\u00e8ncia Tribut\u00e0ria la declaraci\u00f3 anual informativa sobre els b\u00e9ns i drets situats fora del territori espanyol a trav\u00e9s del model 720.<\/p>\n","protected":false},"author":8,"featured_media":22311,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[18],"tags":[79],"class_list":["post-20742","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assessoria","tag-fiscalitat"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/01\/Fotos-Blog-CINC-WordPress-_7__1-1.webp","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/01\/Fotos-Blog-CINC-WordPress-_7__1-1.webp",1920,1080,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/01\/Fotos-Blog-CINC-WordPress-_7__1-1-150x150.webp",150,150,true],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/01\/Fotos-Blog-CINC-WordPress-_7__1-1-300x169.webp",300,169,true],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/01\/Fotos-Blog-CINC-WordPress-_7__1-1-768x432.webp",768,432,true],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/01\/Fotos-Blog-CINC-WordPress-_7__1-1-1024x576.webp",960,540,true],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/01\/Fotos-Blog-CINC-WordPress-_7__1-1-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/01\/Fotos-Blog-CINC-WordPress-_7__1-1.webp",1920,1080,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/01\/Fotos-Blog-CINC-WordPress-_7__1-1.webp",300,169,false],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/01\/Fotos-Blog-CINC-WordPress-_7__1-1.webp",400,225,false],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/01\/Fotos-Blog-CINC-WordPress-_7__1-1.webp",600,338,false]},"uagb_author_info":{"display_name":"F\u00e0tima Duran","author_link":"https:\/\/www.cinc.com\/ca\/author\/fatima\/"},"uagb_comment_info":0,"uagb_excerpt":"El pr\u00f2xim 1 d\u2019abril de 2024 finalitza el termini per presentar davant l'Ag\u00e8ncia Tribut\u00e0ria la declaraci\u00f3 anual informativa sobre els b\u00e9ns i drets situats fora del territori espanyol a trav\u00e9s del model 720.","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/20742","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/comments?post=20742"}],"version-history":[{"count":2,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/20742\/revisions"}],"predecessor-version":[{"id":28744,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/20742\/revisions\/28744"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media\/22311"}],"wp:attachment":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media?parent=20742"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/categories?post=20742"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/tags?post=20742"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}