Campaign news by model
We detail the models that have undergone modifications for this campaign.
Model 172. Informative Statement on balances in virtual currencies.
Law 11/2021, of July 9, on measures to prevent and combat tax fraud, has modified Law 35/2006, of November 28, on Personal Income Tax, to establish a new obligation information regarding the possession of virtual currencies.
The regulatory development of this new information obligation on the possession of virtual currencies is found in the new article 39 bis of the General Regulation of actions and procedures for tax management and inspection and for the development of common standards for tax application procedures. , approved by Royal Decree 1065/2007, of July 27.
In order to approve the model necessary to enable the presentation of these new informative declarations Order HFP/887/2023 , of July 26, approves model 172, « Informative declaration on balances in virtual currencies", along with the corresponding registration designs through which the information to be provided is normalized.
Note: The innovations approved in this model are applicable for the 2023 financial year (Informative declaration model 172 to be presented in January 2024).