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V0941-24 ·29 April 2024 ·consulta-vinculante Medium impact
Tax

No obligation to report cryptocurrencies in paper wallets if no third-party custody exists

The taxpayer asks whether they must declare cryptocurrencies held in a 'paper wallet'. The DGT responds that the reporting obligation only exists when the coins are held in custody by third parties who safeguard the private keys on behalf of the holder.

In 6 key points

Lifecycle

2024-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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