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MEDIUM
FISCAL

Information obligation for model 721 depends on virtual currency balances as of 31 December

V1012-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1012-25
Published
17 Jun 2025

Summary

The consultant asks which balances to use to determine if model 721 reporting is required. The tax authority responds that the obligation is determined solely by the balances as of 31 December.

In 6 key points

Lifecycle

2025-06-17PublishedPublished 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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