Tax Report FAQ for Spanish Residents

Any data reported in the tax statement is strictly for informational purposes only.
It is not intended as a tax declaration or as a substitute for legal advice.
We strongly advise you to verify the tax statement with your tax advisor.
eToro does not provide tax advice and this page is for informational purposes only.

On this page, you will find information about the eToro Tax Report, which is a document generated based on your previous annual trading activity on the eToro platform and is structured in accordance with local tax guidelines.

General information

Tax Year: Jan 1–Dec 31

Reporting Currency: Euro (EUR)

Filing Dates

  • M720: 01.01–03.31 (only electronic filing)
  • M100: 04.01–06.30 (electronic and paper filing)
  • M714: 04.05–06.30 (only electronic filing)

Reporting Languages:

  • ES
  • EN

Consumption Logic: FIFO

Taxable Basis

  • Income: Dividends, interest, other income and capital gains from bond like instruments
  • Capital Gains: Capital gains from any assets other than bond like instruments
  • Wealth: Tax relevant valuation calculated for all assets

External Data

Tax Forms*

*Note: Modelo 720 will be available earlier in the year than Modelos 100 and 714 in accordance with Spanish tax filing deadlines.

 

 

Tax report as a basis for filing the official tax return.

A. Reporting of wealth valuations of offshore assets in Modelo 720

Each table in the report corresponds to an asset group based on the classification of field 102 “Clave tipo de bien o derecho”.

Columns which are required to be completed in the M720 are marked with an (*).

Report

 

 

 

 

 

B. Reporting of capital gains and incomes in Modelo 100

B.1 Capital incomes in section B

Each table in the report corresponds to a certain income code of the official tax form.

Report

 

 

 

Official form

B.2 Capital gains in section F2

Each table in the report corresponds to a certain capital gains group of the official tax form.

Each of the rows belongs to a disposal of securities, triggering a taxable capital gains/loss.

Columns which are required to be completed in the official tax form are marked with an (*).

Report

 

 

Official form

 

 

C. Reporting of wealth valuations in Modelo 714

Each table in the report corresponds to a section of the official form.

Columns which are required to be completed in the M714 are marked with an (*).

 

 

 

 

 

Any data reported in the tax statement is strictly for informational purposes only.

It is not intended as a tax declaration or as a substitute for legal advice.

We strongly advise you to verify the tax statement with your tax advisor.

eToro does not provide tax advice and this page is for informational purposes only.