New disclosure regime for overseas transactions made by residents in Spain (Rules Instrument 4/2012)

In turn, on 1 January 2014, the transitional regime imposed by the Rules Instrument, under which residents who were obliged to provide the information required under the previous system (mainly established in rules instrument 3/2006), must continue to provide and declare it, pursuant to said rules instruments, until 31 December 2013, and, in turn, must comply with the duties set out in the Rules Instrument…