The Spanish Government has decided to change the minimum requirements to submit the Modelo D6 relative to Declaration of holders of Spanish investment abroad in traded securities for the 2021 tax year. According to the 17th of December BOE’s publication the Modelo D6 will only need to be submitted for the Spanish tax residents when:
- the investor’s participation in a company is equal to or greater than 10% before or after the operation
- when not reaching said percentage allows the investor to form part of its management body
- if the investment exceeds 1,501,530.27 euros
This change will significantly reduce the amount of tax residents that will need to submit this declaration.
If you have any other question related to this declaration don’t hesitate to contact us.
