4.2.17. Q) Balances in virtual currencies

In the case of virtual currencies (cryptocurrencies), the taxpayer will declare the balance of each different virtual currency that he/she owns on the accrual date, valuing it at market price on the aforementioned date, that is, at its equivalent value in euros on that date.

Completion 

For each currency you must indicate: 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 property, 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 on "add property or right".

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

If you have to relate 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 relating to the description and the valuation.