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V0941-24 29 April 2024 · SG de Tributos Criterion in force
OTRO · monedas virtuales

No obligation to report cryptocurrencies in paper wallets if no third-party custody exists

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.

The question raised

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'.

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