Les recordamos que el Banco de Espa\u00f1a mediante la Circular 4\/2012, estableci\u00f3 la obligaci\u00f3n de informar de las transacciones que se realicen con no residentes de las que se deriven cobros, pagos y\/o transferencias exteriores, as\u00ed como variaciones en cuentas o posiciones financieras deudoras o acreedoras, as\u00ed como los saldos y las variaciones de activos o pasivos frente al exterior.<\/p>\n\n\n\n
En consecuencia, aquellas entidades cuyas transacciones con el exterior NO superen los 50 millones de euros, deber\u00e1n presentar como m\u00e1ximo el 20 de Enero de 2022, la declaraci\u00f3n anual que deber\u00e1 contener el saldo inicial y final de activos y de pasivos exteriores, la suma total de las operaciones de cobro y la suma total de las operaciones de pago del per\u00edodo.<\/p>\n\n\n\n
No obstante, si el importe de las transacciones no ha superado el mill\u00f3n de euros la declaraci\u00f3n solo se enviar\u00e1 al Banco de Espa\u00f1a a requerimiento expreso de \u00e9ste, en un plazo m\u00e1ximo de dos meses a contar desde la fecha de solicitud.<\/p>\n\n\n\n
Sin otro particular quedamos a su entera disposici\u00f3n para aclarar cuantas dudas se le puedan plantear.
Atentamente.<\/p>\n\n\n\n
\u00c1rea Fiscal<\/p>","protected":false},"excerpt":{"rendered":"
Les recordamos que el Banco de Espa\u00f1a mediante la Circular 4\/2012, estableci\u00f3 la obligaci\u00f3n de informar de las transacciones que se realicen con no residentes de las que se deriven cobros, pagos y\/o transferencias exteriores, as\u00ed como variaciones en cuentas o posiciones financieras deudoras o acreedoras, as\u00ed como los saldos y las variaciones de activos […]<\/p>","protected":false},"author":2,"featured_media":3346,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[20],"tags":[],"class_list":["post-3343","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"_links":{"self":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/3343","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/comments?post=3343"}],"version-history":[{"count":3,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/3343\/revisions"}],"predecessor-version":[{"id":3349,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/3343\/revisions\/3349"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/media\/3346"}],"wp:attachment":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/media?parent=3343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/categories?post=3343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/tags?post=3343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}