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V2616-22 ·23 December 2022 ·consulta-vinculante Medium impact
Tax

Regulatory framework for reporting foreign cryptocurrencies still pending

The consultant asks whether reporting is required for holding Bitcoin without selling it. The DGT explains that while there is a legal obligation to report virtual currencies abroad, the regulatory model and framework have not yet been approved.

In 6 key points

Lifecycle

2022-12-23PublishedPublished 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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