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A company registered with the ECB as a virtual currency exchange and digital wallet custodian conducted no transactions or held balances in 2023. The DGT concludes that reporting obligations arise from actual activity, not registration, meaning no obligation to submit forms 172 and 173 exists in the absence of real activity.
Question posed: Obligation to submit, for the 2023 fiscal year, information returns 173, relating to transactions with virtual currencies, and 172, relating to balances in virtual currencies.
The obligation to submit information returns 172 (balances in virtual currencies) and 173 (transactions with virtual currencies) arises from the actual performance of custody, exchange, or intermediation activities in virtual currencies, pursuant to Articles 39 bis and 39 ter of the RGAT and Order HFP/887/2023. Mere registration in the Bank of Spain Registry does not, in itself, generate the reporting obligation.
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