Form 720. Informative Tax Return. Informative tax return on goods and rights held abroad.
General Details
Denomination
Form 720. Informative Tax Return. Informative tax return on goods and rights held abroad.
Procedure type
Taxation
Subject
Taxes
Purpose
Form 720 articulates the declaration of the three information obligations contained in articles 42 bis, 42 ter and 54 bis of RD 1065/2007, of July 27.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
Phases of the procedure/service
It does not have specific phases of action
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order HAP/72/2013, of January 30,which approves model 720, informative declaration on assets and rights located abroad, referred to in the eighteenth additional provision of Law 58/2003, of December 17, General Tax and determines the place, form, deadline and procedure for its presentation. (BOE January 31, 2013)
Processing regulations
Resolution of March 4, 2014, of the General Directorate of the State Tax Administration Agency,on assistance to taxpayers and citizens in their telematic identification before collaborating entities on the occasion of the payment of debts through the account debit procedure, through the non-advanced signature system with access code in a prior registration (pin24h). (BOE March 11, 2014)