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The taxpayer inquires about the obligation to submit the informative declaration regarding virtual currencies held abroad. The DGT clarifies that only those currencies whose private cryptographic keys are held by third parties providing safeguarding services on behalf of clients must be declared.
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The obligation to report virtual currencies located abroad requires that they be held by persons or entities providing services to safeguard private cryptographic keys on behalf of third parties. If the user maintains control of the private cryptographic keys (as in non-custodial wallets), there is no obligation to report such currencies. For them to be considered held abroad, the custodian must not be obligated to report under Personal Income Tax and Wealth Tax regulations.
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