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V1030-25 ·20 June 2025 ·consulta-vinculante Low impact
Tax

Mandatory submission of form 721 upon loss of virtual currency ownership abroad

The consultant asks whether reporting is required regarding partial loss of ownership of virtual currencies abroad after having filed form 721 in the previous year. The DGT responds that reporting is required when the right to dispose of such virtual currencies is lost.

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2025-06-20PublishedPublished 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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