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A taxpayer asks whether they must file form 721 for virtual currencies on a foreign platform and on a cold wallet. The DGT responds that no reporting is required if all sales were made before year-end, and cold wallets are not subject to the reporting obligation.
Cuestión planteada 1. Si deviene obligado a presentar la declaración informativa sobre monedas virtuales situadas en el extranjero para el año 2025.
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