Binding Inquiry V1682-13 (May 21) establishes that if the children of the taxpayer have the power to dispose of the current accounts, in their capacity as proxies, they must submit, if necessary, in such condition, the informative declaration. Current legislation introduces the obligation to report on bank accounts when the 50,000 euros are exceeded (and in addition, none of the […]

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A lawyer has earned the right to see suspicious activity reports (SARs) that his bank made to the National Crime Agency (NCA) about the money received in his accounts. He had seven accounts (one of which was a personal account, while the rest was related to property activities, two of which were joint accounts). In March of 2017, his bank […]

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