*Please note, this is a summary of the full article below. For detailed information, please read the complete article.
The modelo only has to be presented a second time if your assets overseas increase in value by 20,000 euros.
Full Article or Translation
This is the complete answer published by Hacienda in English. Please click HERE
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*this article will be updated regularly as changes to the legislation occur and when new information comes to light. Be sure to check back to see new updates.