Skip to content
V2178-24 ·11 October 2024 ·consulta-vinculante Medium impact
Tax

Crypto services provider registered with ECB without 2023 activity not required to file forms 172 and 173

A company registered with the ECB as a virtual currency exchange and digital wallet custodian conducted no transactions or held balances in 2023. The DGT concludes that reporting obligations arise from actual activity, not registration, meaning no obligation to submit forms 172 and 173 exists in the absence of real activity.

In 6 key points

How it affects those involved

Companies registered as crypto service providers are not required to file reporting forms if they conduct no actual operations or maintain balances.

Lifecycle

2024-10-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact