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V0315-24 5 March 2024 · SG de Tributos Criterion in force
OTRO · monedas virtuales

Cryptocurrencies held in non-custodial wallets do not need to be declared

A taxpayer asks whether cryptocurrencies, stablecoins, and exchange balances must be reported in Form 721. The DGT clarifies that only virtual currencies held abroad and custodied by third parties must be declared.

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