{"id":28571,"date":"2025-01-13T12:43:36","date_gmt":"2025-01-13T11:43:36","guid":{"rendered":"https:\/\/www.cinc.com\/?p=28571"},"modified":"2025-01-13T12:43:36","modified_gmt":"2025-01-13T11:43:36","slug":"presentacio-del-model-720-declaracio-de-bens-i-drets-a-lestranger-2","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/ca\/presentacio-del-model-720-declaracio-de-bens-i-drets-a-lestranger-2\/","title":{"rendered":"Presentaci\u00f3 del model 720: declaraci\u00f3 de b\u00e9ns i drets a l\u2019estranger"},"content":{"rendered":"\n<p>Tens b\u00e9ns o drets a l&#8217;estranger? Et recordem l&#8217;obligaci\u00f3 de declarar-los mitjan\u00e7ant el model 720 abans del 31 de mar\u00e7 de 2025. A continuaci\u00f3, t&#8217;expliquem tots els requisits per complir correctament amb aquesta declaraci\u00f3 informativa. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Qui t\u00e9 obligaci\u00f3 de presentar el model 720?<\/h2>\n\n\n\n<p>Totes les persones f\u00edsiques i jur\u00eddiques residents a territori espanyol que, a 31 de desembre de 2024 (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><strong>Compte bancari a l\u2019estranger<\/strong>: Titulars, representants, autoritzats, beneficiaris o persones amb poder de disposici\u00f3 sobre comptes corrents en entitats financeres ubicades fora d&#8217;Espanya.<\/li>\n\n\n\n<li><strong>Valors, drets, assegurances i rendes<\/strong>: Titulars de valors, drets, assegurances de vida o invalidesa i rendes vital\u00edcies o temporals dipositades, gestionades o obtingudes a l&#8217;estranger.<\/li>\n\n\n\n<li><strong>B\u00e9ns immobles<\/strong>: Titulars de b\u00e9ns immobles o drets reals sobre els mateixos situats a l&#8217;estranger.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u00bfQuins b\u00e9ns i drets cal informar?<\/h2>\n\n\n\n<p>A m\u00e9s, estaran obligades a presentar la declaraci\u00f3 aquelles persones que compleixin amb els seg\u00fcents criteris de quantia:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Bloc 1<\/strong>: Comptes a l\u2019estranger amb saldos a 31\/12\/2024 o saldo mitj\u00e0 de l&#8217;\u00faltim trimestre de l&#8217;any superiors a 50.000 euros.<\/li>\n\n\n\n<li><strong>Bloc 2<\/strong>: Valors, drets, assegurances i rendes a l\u2019estranger el valor dels quals a 31\/12\/2024 sigui superior a 50.000 euros.<\/li>\n\n\n\n<li><strong>Bloc 3<\/strong>: B\u00e9ns immobles i drets sobre aquests situats a l\u2019estranger amb un valor superior a 50.000 euros.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Quan s\u2019ha de presentar la declaraci\u00f3?<\/h2>\n\n\n\n<p>La declaraci\u00f3 del Model 720 corresponent a l&#8217;exercici 2024 s&#8217;ha de presentar entre l&#8217;1 de gener i el 31 de mar\u00e7 de 2025.<\/p>\n\n\n\n<p>Si per raons t\u00e8cniques no fos possible presentar la declaraci\u00f3 dins del termini reglamentari, l&#8217;Ag\u00e8ncia Tribut\u00e0ria permet fer-ho en els quatre dies naturals seg\u00fcents a la finalitzaci\u00f3 del termini.<\/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 realitzar la declaraci\u00f3 pel 2024 quan els saldos o valors dels b\u00e9ns i drets declarats en l&#8217;\u00faltima declaraci\u00f3 hagin experimentat un increment de valor superior a 20.000 euros.<\/p>\n\n\n\n<p>Aix\u00ed mateix, haur\u00e0 de realitzar-se la declaraci\u00f3 quan durant el 2024 s\u2019hagi perdut la condici\u00f3 de titular, autoritzat, representant o beneficiari de les comptes, valors o immobles declarats en la declaraci\u00f3 anterior.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Tens dubtes sobre el model 720?<\/h2>\n\n\n\n<p>A CINC Assessoria comptem amb un equip d&#8217;experts fiscalistes per resoldre els teus dubtes davant de qualsevol obligaci\u00f3 tribut\u00e0ria. Per aclarir qualsevol q\u00fcesti\u00f3 relacionada amb el model 720, no dubtis a <a href=\"https:\/\/www.cinc.com\/contacte\/\">contactar<\/a> amb el nostre\u00a0<a href=\"https:\/\/www.cinc.com\/assessoria-dempreses\/assessoria-fiscal\/\">Departament Fiscal<\/a>.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El pr\u00f2xim 1 d&#8217;abril de 2025 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":28649,"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":[76],"class_list":["post-28571","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assessoria","tag-assessoria"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.cinc.com\/wp-content\/uploads\/Fotos-Blog-CINC-WordPress-43.webp","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/Fotos-Blog-CINC-WordPress-43.webp",1920,1080,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/Fotos-Blog-CINC-WordPress-43-150x150.webp",150,150,true],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/Fotos-Blog-CINC-WordPress-43-300x169.webp",300,169,true],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/Fotos-Blog-CINC-WordPress-43-768x432.webp",768,432,true],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/Fotos-Blog-CINC-WordPress-43-1024x576.webp",960,540,true],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/Fotos-Blog-CINC-WordPress-43-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/Fotos-Blog-CINC-WordPress-43.webp",1920,1080,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/Fotos-Blog-CINC-WordPress-43-300x300.webp",300,300,true],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/Fotos-Blog-CINC-WordPress-43-400x400.webp",400,400,true],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/Fotos-Blog-CINC-WordPress-43-600x600.webp",600,600,true]},"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'abril de 2025 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\/28571","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=28571"}],"version-history":[{"count":5,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/28571\/revisions"}],"predecessor-version":[{"id":28657,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/28571\/revisions\/28657"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media\/28649"}],"wp:attachment":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media?parent=28571"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/categories?post=28571"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/tags?post=28571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}