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The DGT clarifies that no information declaration is required if the combined value of virtual currency balances as of 31 December does not exceed €50,000.
Cuestión planteada
No existe obligación de presentar la declaración informativa de monedas virtuales situadas en el extranjero si los saldos a 31 de diciembre, valorados en euros, no superan conjuntamente los 50.000 euros. En caso de que se supere dicho límite, se deberá informar sobre la totalidad de las monedas virtuales.
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