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Foreign investments

D-6 and foreign investment filings

The old D-6 is often confused with Form 720, but it belongs to the foreign investment declaration framework, not Spanish IRPF.

This is not tax or administrative advice. Always verify the current form and whether your transaction falls within the regulated cases.

Key points

It does not replace Form 720 and it is not an IRPF return.
Order ECM/57/2024 updated foreign investment declaration procedures.
Current forms may depend on investment type, percentage, country and transaction nature.

Why it is confusing

For years many retail investors associated D-6 with foreign portfolios. Later rules reorganized foreign investment forms.

  • The framework belongs to the Investment Register.
  • Tax information returns from the Spanish Tax Agency serve a different purpose.
  • Do not copy obligations from old tax years without checking current rules.

What to check now

For a foreign stock portfolio, review whether any transaction falls under Spanish investment abroad forms.

  • Order ECM/57/2024 lists models such as DP-3, DP-4, D-5A, D-5B, D-7A, D-7B and D-8.
  • Some transactions have deadlines from the investment or divestment date.
  • Passive dividends or deferred amounts should not be confused with dividends received from listed shares.

Frequently asked questions

Is D-6 still the same as before?

Do not assume so. The foreign investment framework changed, so current Ministry forms and Order ECM/57/2024 should be checked.

Is D-6 part of IRPF?

No. It is not an IRPF box and does not replace Form 720. It belongs to foreign investment reporting.