{"id":74477,"date":"2026-03-22T19:42:39","date_gmt":"2026-03-22T19:42:39","guid":{"rendered":"https:\/\/immo.lecourrier.es\/index.php\/2026\/03\/22\/obligation-dinformer-au-regard-des-biens-situes-a-letranger-2\/"},"modified":"2026-04-09T21:10:12","modified_gmt":"2026-04-09T21:10:12","slug":"obligation-dinformer-au-regard-des-biens-situes-a-letranger-2","status":"publish","type":"post","link":"https:\/\/immo.lecourrier.es\/index.php\/2026\/03\/22\/obligation-dinformer-au-regard-des-biens-situes-a-letranger-2\/","title":{"rendered":"Obligation d&#8217;informer au regard des biens situ\u00e9s \u00e0 l&#8217;\u00e9tranger."},"content":{"rendered":"<p><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\"><b><span style=\"font-family: Calibri;font-size: small\">\u00a0<\/span><\/b>  <span style=\"font-family: Calibri;font-size: small\">Les personnes r\u00e9sidentes en Espagne ont l\u00b4obligation d\u00b4informer l\u00b4administration fiscale espagnole au regard de trois cat\u00e9gories diff\u00e9rentes de biens et de droits situ\u00e9s \u00e0 l\u00b4\u00e9tranger\u00a0:<\/span>  <span style=\"font-family: Calibri;font-size: small\">\u2022Comptes ouverts dans des \u00e9tablissements financiers situ\u00e9s \u00e0 l\u00b4\u00e9tranger,<\/span>  <span style=\"font-family: Calibri;font-size: small\">\u2022Valeurs, droits, assurances et revenus d\u00e9pos\u00e9s, g\u00e9r\u00e9s ou obtenus \u00e0 l\u00b4\u00e9tranger,<\/span>  <span style=\"font-family: Calibri;font-size: small\">\u2022Biens immobiliers et droits sur des biens immobiliers situ\u00e9s \u00e0 l\u00b4\u00e9tranger,<\/span>  <span style=\"font-family: Calibri;font-size: small\">Cette obligation doit s\u00b4accomplir en utilisant le formulaire 720, entre le 1<sup>e<\/sup>\u00a0janvier et le 31 mars de l\u00b4ann\u00e9e suivant celle concern\u00e9e par l\u00b4information \u00e0 fournir.<\/span>  <span style=\"font-family: Calibri;font-size: small\">Il n\u2019est pas obligatoire d\u00b4informer quant \u00e0 chacune des cat\u00e9gories de biens lorsque la valeur de l\u00b4ensemble des biens, correspondant \u00e0 chacune desdites cat\u00e9gories, ne d\u00e9passe pas 50.000 euros. Une fois la d\u00e9claration informative pr\u00e9sent\u00e9e, pour une ou plusieurs cat\u00e9gories de biens ou de droits, la pr\u00e9sentation de la d\u00e9claration dans les ann\u00e9es suivantes sera obligatoire dans le cas o\u00f9 la valeur ait connu un accroissement de plus de 20.000 euros par rapport \u00e0 celle de la derni\u00e8re d\u00e9claration.<\/span>  <span style=\"font-family: Calibri;font-size: small\">La loi qui r\u00e9git l\u00b4imp\u00f4t sur le revenu des personnes physiques et la loi fiscale g\u00e9n\u00e9rale pr\u00e9voient des cons\u00e9quences sp\u00e9cifiques dans le cas o\u00f9 cette obligation d\u00b4information ne serait pas respect\u00e9e.<\/span>  <span style=\"font-family: Calibri;font-size: small\">Miguel Morillon<\/span>  <span style=\"font-family: Calibri;font-size: small\"><a href=\"mailto:mmorillon@morillon.es\" target=\"_blank\">mmorillon@morillon.es<\/a><\/span>  <span style=\"font-family: Calibri;font-size: small\">Avocat au Barreau de Madrid<\/span>  <span style=\"font-family: Calibri;font-size: small\">Morillon-avocats.com\u00a0<span style=\"color: navy\">\u00a0<\/span><\/span> <\/p>\n<div>\n<div>\n<blockquote>\n<p><span style=\"font-family: 'Times New Roman';font-size: medium\">\u00a0<\/span><\/p>\n<\/blockquote>\n<\/div>\n<\/div>\n<p><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0 Les personnes r\u00e9sidentes en Espagne ont l\u00b4obligation d\u00b4informer l\u00b4administration fiscale espagnole au regard de trois cat\u00e9gories diff\u00e9rentes de biens et de droits situ\u00e9s \u00e0 l\u00b4\u00e9tranger\u00a0: \u2022Comptes ouverts dans des \u00e9tablissements financiers situ\u00e9s \u00e0 l\u00b4\u00e9tranger, \u2022Valeurs, droits, assurances et revenus d\u00e9pos\u00e9s, g\u00e9r\u00e9s ou obtenus \u00e0 l\u00b4\u00e9tranger, \u2022Biens immobiliers et droits sur des biens immobiliers situ\u00e9s [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":44344,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[212,4392],"tags":[],"class_list":["post-74477","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-breaking-news","category-patrimoine"],"acf":[],"_links":{"self":[{"href":"https:\/\/immo.lecourrier.es\/index.php\/wp-json\/wp\/v2\/posts\/74477","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/immo.lecourrier.es\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/immo.lecourrier.es\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/immo.lecourrier.es\/index.php\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/immo.lecourrier.es\/index.php\/wp-json\/wp\/v2\/comments?post=74477"}],"version-history":[{"count":0,"href":"https:\/\/immo.lecourrier.es\/index.php\/wp-json\/wp\/v2\/posts\/74477\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/immo.lecourrier.es\/index.php\/wp-json\/wp\/v2\/media\/44344"}],"wp:attachment":[{"href":"https:\/\/immo.lecourrier.es\/index.php\/wp-json\/wp\/v2\/media?parent=74477"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/immo.lecourrier.es\/index.php\/wp-json\/wp\/v2\/categories?post=74477"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/immo.lecourrier.es\/index.php\/wp-json\/wp\/v2\/tags?post=74477"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}