www.expansion.com/blogs/garrigues/2020/07/29/modelo-720-sigue-el-cerco-judicial-a-la.html
Update:
Gipuzkoa: important changes in the information return on assets and rights situated abroad (Form 720) | Fiscalidad foral (garrigues.com)
fiscalidadforal.garrigues.com/nuevas-obligaciones-de-control-sobre-las-monedas-virtuales/#page=1