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V0848-26 21 April 2026 · SG de Tributos Criterion in force
IRPF · limited liability company

Duty to report ownership in foreign LLCs and overseas crypto custody

A Spanish resident asks whether they must declare their stake in a US LLC and crypto assets. The DGT clarifies that reporting of LLC shares (Form 720) and crypto assets (Form 721) is required if held by non-resident third-party custodians.

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