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2021 Wealth tax

4.2.17. Q) Balances in virtual currencies

In the case of virtual currencies (cryptocurrencies), the taxpayer will declare the balance of each virtual currency different from those held on the date of accrual, valued at the market price on the aforementioned date, that is, for its equivalent value in euros at said date.

Completion 

Regarding each currency, you must record: the key corresponding to full ownership or bare ownership depending on the case and the percentage of ownership.

If you have different rights over the same asset, the completion will be done by differentiating the percentage of ownership of each of them and recording the data corresponding to each one by clicking "register asset or right".

It will also indicate the number of units, the denomination and the value.

If you have to list more elements than those contemplated in the program, you can declare them cumulatively in the last box. In this case you will only have to fill in the data related to the description and the rating.