{"id":11346,"date":"2022-02-23T10:18:02","date_gmt":"2022-02-23T09:18:02","guid":{"rendered":"https:\/\/maluquer-g470gg9hdv.live-website.com\/publicaciones\/que-pasa-con-la-obligacion-de-presentar-el-modelo-720-despues-de-la-sentencia-del-tjue\/"},"modified":"2026-05-15T11:07:19","modified_gmt":"2026-05-15T09:07:19","slug":"model-720-declaracio-de-bens-a-lestrange","status":"publish","type":"post","link":"https:\/\/maluquerabogados.com\/ca\/publicaciones\/model-720-declaracio-de-bens-a-lestrange\/","title":{"rendered":"Qu\u00e8 passa amb l\u2019obligaci\u00f3 de presentar el model 720 despr\u00e9s de la sent\u00e8ncia del TJUE?"},"content":{"rendered":"\n<h6 class=\"wp-block-heading\"><strong>El pr\u00f2xim 31 de mar\u00e7 de 2022 finalitza el termini per efectuar la declaraci\u00f3 informativa sobre b\u00e9ns i drets situats a l\u2019estranger de l\u2019exercici 2021 \u2013 Model 720.<\/strong><\/h6>\n\n\n\n<p class=\"wp-block-paragraph\">El Tribunal de Just\u00edcia de la Uni\u00f3 Europea ha dictaminat, en sent\u00e8ncia de 27 de gener de 2022, que determinats aspectes de la regulaci\u00f3 de la declaraci\u00f3 de b\u00e9ns a l\u2019estranger (<strong><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/procedimientoini\/GI34.shtml\" target=\"_blank\" rel=\"noreferrer noopener\">Model 720<\/a><\/strong>) s\u00f3n contraris a la lliure circulaci\u00f3 de capitals reconeguda en l\u2019article 63 del TFUE i en l\u2019article 40 de l\u2019Acord de l\u2019Espai Econ\u00f2mic Europeu. En concret, va decidir:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>1-. Declarar que el Regne d\u2019Espanya ha incomplert les obligacions que li incumbeixen en virtut dels articles 63 TFUE i 40 de l\u2019Acord sobre l\u2019Espai Econ\u00f2mic Europeu, de 2 de maig de1992:<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>en disposar que l\u2019incompliment o el compliment imperfecte o extemporani de l\u2019obligaci\u00f3 informativa relativa als b\u00e9ns i drets situats a l\u2019estranger t\u00e9 com a conseq\u00fc\u00e8ncia la imposici\u00f3 de les rendes no declarades corresponents al valor d\u2019aquests actius com \u00abguanys patrimonials no justificats\u00bb sense possibilitat, en la pr\u00e0ctica, d\u2019emparar-se en la prescripci\u00f3;<\/li>\n\n\n\n<li>en sancionar l\u2019incompliment o el compliment imperfecte o extemporani de l\u2019obligaci\u00f3 informativa relativa als b\u00e9ns i drets situats a l\u2019estranger amb una multa proporcional del 150 % de l\u2019impost calculat sobre les quantitats corresponents al valor d\u2019aquests b\u00e9ns o drets, que pot acumular-se amb multes de quantia fixa, i<\/li>\n\n\n\n<li>en sancionar l\u2019incompliment o el compliment imperfecte o extemporani de l\u2019obligaci\u00f3 informativa relativa als b\u00e9ns i drets situats a l\u2019estranger amb multes de quantia fixa l\u2019import de les quals no guarda cap proporci\u00f3 amb les sancions previstes per a infraccions similars en un context purament nacional i l\u2019import total de les quals no est\u00e0 limitat.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>2-. Condemnar en costes el Regne d\u2019Espanya.<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">D\u2019aquesta manera, el Tribunal no es pronuncia sobre l\u2019obligaci\u00f3 de presentaci\u00f3 del model 720, que continua vigent, sin\u00f3 que, com ha quedat indicat, determina l\u2019incompliment pel Regne d\u2019Espanya de les obligacions que li incumbeixen en relaci\u00f3 amb la impossibilitat d\u2019al\u00b7legar la prescripci\u00f3 del dret de l\u2019administraci\u00f3 tribut\u00e0ria de determinar quota tribut\u00e0ria i exigir-ne el pagament i en establir un r\u00e8gim sancionador absolutament desproporcionat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sense perjudici que el Ministeri d\u2019Hisenda est\u00e0 tractant d\u2019aprofitar la tramitaci\u00f3 al Senat de la modificaci\u00f3 de la Llei de l\u2019Impost sobre Societats i el text ref\u00f3s de la Llei de l\u2019Impost sobre la Renda de no Residents, procedent del Reial decret llei 4\/2021, de 9 de mar\u00e7, en relaci\u00f3 amb les asimetries h\u00edbrides, per introduir un conjunt d\u2019esmenes que adeq\u00fcin la declaraci\u00f3 de b\u00e9ns i drets a l\u2019estranger a la sent\u00e8ncia del TJUE, li recordem que\u00a0<strong><span style=\"text-decoration: underline;\">l\u2019obligaci\u00f3 de presentar el model 720 continua vigent, havent-se de procedir a la seva presentaci\u00f3 abans del 31 de mar\u00e7 de 2022.<\/span><\/strong><br><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2022\/02\/pexels-bia-limova-1908542654-33175673-1024x683.jpg\" alt=\"Model 720\" class=\"has-border-color has-white-border-color wp-image-12380\" style=\"border-width:33px;aspect-ratio:1.4992888417882142;width:476px;height:auto\" srcset=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2022\/02\/pexels-bia-limova-1908542654-33175673-1024x683.jpg 1024w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2022\/02\/pexels-bia-limova-1908542654-33175673-300x200.jpg 300w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2022\/02\/pexels-bia-limova-1908542654-33175673-768x512.jpg 768w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2022\/02\/pexels-bia-limova-1908542654-33175673-1536x1024.jpg 1536w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2022\/02\/pexels-bia-limova-1908542654-33175673-2048x1365.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Per aix\u00f2, tamb\u00e9 per a l\u2019exercici 2021, s\u2019haur\u00e0 d\u2019informar a trav\u00e9s del referit model 720, que nom\u00e9s pot ser presentat telem\u00e0ticament, dels b\u00e9ns i drets que estiguin situats a l\u2019estranger, considerant tres blocs: i) comptes bancaris; ii) valors, que inclouen, a m\u00e9s, drets, assegurances i rendes dipositats, gestionats o obtinguts fora d\u2019Espanya; i, iii) immobles.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S\u2019exclou d\u2019aquesta obligaci\u00f3 de declarar per primera vegada per cadascun dels referits blocs quan el valor de cada bloc no superi els 50.000,00.- \u20ac euros.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Per a aquells que van presentar el Model 720 l\u2019any passat, o en anys anteriors, nom\u00e9s ser\u00e0 obligat\u00f2ria la presentaci\u00f3 quan qualsevol de cadascun dels saldos conjunts dels tres diferents blocs de b\u00e9ns que s\u00f3n d\u2019obligada informaci\u00f3 hagu\u00e9s experimentat un increment superior a 20.000 euros respecte dels que van determinar la presentaci\u00f3 de l\u2019\u00faltima declaraci\u00f3.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span style=\"text-decoration: underline;\">En tot cas, ser\u00e0 obligat\u00f2ria la presentaci\u00f3 de la declaraci\u00f3 per a aquells b\u00e9ns ja declarats i respecte dels quals el contribuent perdi la condici\u00f3 que va determinar en el seu dia l\u2019obligaci\u00f3 de declarar, per exemple, si s\u2019ha venut un immoble que va ser declarat en el Model 720 o per causa de defunci\u00f3.<\/span><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-1\" style=\"color:#1600a6\"><strong>Quins subjectes estan obligats?<\/strong><\/h2>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Les persones f\u00edsiques i jur\u00eddiques residents en territori espanyol, els establiments permanents en aquest territori de persones o entitats no residents i les entitats en atribuci\u00f3 de rendes (comunitats de b\u00e9ns, societats civils, her\u00e8ncies jacents&#8230;) estaran obligats a presentar aquesta declaraci\u00f3 informativa anual. A m\u00e9s dels titulars jur\u00eddics, i llevat que apliqui alguna exoneraci\u00f3 que hagi d\u2019analitzar-se detingudament, estan obligats els coneguts com a titulars reals, \u00e9s a dir, aquells que posseeixin o controlin m\u00e9s del 25% dels actius esmentats a trav\u00e9s d\u2019entitats amb o sense personalitat jur\u00eddica.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Estem a la seva disposici\u00f3 per assessorar-lo en tot all\u00f2 que consideri necessari en relaci\u00f3 amb l\u2019exposat.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-eddef6fc-ce37-49fb-b7ae-b06b285fb63b\" href=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2022\/02\/CAT_Que-passa-amb-lobligacio-de-presentar-el-model-720-despres-de-la-sentencia-del-TJUE.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Descarregar PDF<\/a><a href=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2022\/02\/CAT_Que-passa-amb-lobligacio-de-presentar-el-model-720-despres-de-la-sentencia-del-TJUE.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-eddef6fc-ce37-49fb-b7ae-b06b285fb63b\">PDF<\/a><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/maluquerabogados.com\/ca\/\" target=\"_blank\" rel=\" noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"163\" src=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu-1024x163.png\" alt=\"Model 720\" class=\"wp-image-11456\" srcset=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu-1024x163.png 1024w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu-300x48.png 300w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu-768x123.png 768w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu-1536x245.png 1536w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu.png 1880w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El pr\u00f2xim 31 de mar\u00e7 de 2022 finalitza el termini per efectuar la declaraci\u00f3 informativa sobre b\u00e9ns i drets situats a l\u2019estranger de l\u2019exercici 2021 \u2013 Model 720. El Tribunal de Just\u00edcia de la Uni\u00f3 Europea ha dictaminat, en sent\u00e8ncia de 27 de gener de 2022, que determinats aspectes de la regulaci\u00f3 de la declaraci\u00f3 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":12386,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1084],"tags":[1671,1672,1626,1673,1670],"class_list":["post-11346","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalitat-internacional","tag-bens-a-lestranger","tag-declaracio-de-bens-a-lestranger","tag-fiscalitat-internacional","tag-model-720","tag-tjue"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Model 720: declaraci\u00f3 de b\u00e9ns a l\u2019estranger | Maluquer Advocats<\/title>\n<meta name=\"description\" content=\"Descobreix el 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