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Information filings

Form 720 for foreign assets

Form 720 is an information return for certain assets and rights located abroad. It is not triggered only by receiving dividends.

This is not tax advice. Review thresholds, asset categories, ownership and balances with an adviser if needed.

Key points

It concerns assets and rights abroad, not just dividends.
Securities held through foreign brokers may require a specific review.
For the 2025 tax year, the Tax Agency states a filing window from January 1 to March 31, 2026.

What to review

For dividend investors, the review usually focuses on cash accounts, securities, rights, insurance or income located or managed outside Spain.

  • Identify whether broker or custodian is outside Spain.
  • Separate cash, securities and other rights by information category.
  • Keep year-end statements and valuations.

Relation to dividends

Receiving dividends is not itself the defining fact for Form 720, but the portfolio producing them may be inside the information perimeter.

  • The focus is on assets and rights located abroad.
  • The filing duty depends on categories and facts.
  • The Tax Agency procedure notes that virtual currencies are not reported on Form 720.

Frequently asked questions

Is Form 720 filed because I receive dividends?

Not directly. It is reviewed because of certain assets and rights located abroad.

Does a Spanish broker avoid Form 720?

It can simplify the review, but account, securities and rights location still need to be checked.