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The taxpayer asks whether they must declare cryptocurrencies held in a 'paper wallet'. The DGT responds that the reporting obligation only exists when the coins are held in custody by third parties who safeguard the private keys on behalf of the holder.
Question raised: Obligation to submit the informative declaration of assets and rights held abroad corresponding to the cryptocurrencies of which the taxpayer is the owner and which are held in a 'paper wallet'.
La obligación de informar sobre monedas virtuales en el extranjero requiere que estas sean custodiadas por personas o entidades que proporcionen servicios para salvaguardar claves criptográficas privadas en nombre de terceros. Si el usuario mantiene el control de las claves privadas, como ocurre con un 'paper wallet' propio, no existe custodia por parte de un tercero. Por tanto, estas monedas no deben incluirse en la declaración informativa ni en el cómputo de saldos.
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