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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.
Cuestión planteada Obligación de presentar, por el ejercicio 2023, los modelos informativos 173, relativo operaciones con monedas virtuales, y 172, relativo a saldos en monedas virtuales.
La obligación de presentar los modelos informativos 172 (saldos en monedas virtuales) y 173 (operaciones con monedas virtuales) se origina por la efectiva realización de la actividad de custodia o de cambio e intermediación en monedas virtuales, conforme a los arts. 39 bis y 39 ter del RGAT y la Orden HFP/887/2023. La mera inscripción en el Registro del Banco de España no genera por sí sola la obligación informativa.
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