Campaign news by model
We detail the models that have undergone modifications for this campaign.
Model 721. Informative Declaration on virtual currencies located abroad.
Law 11/2021, of July 9, on measures to prevent and combat tax fraud, has modified Law 58/2003, of December 17, General Tax, to establish a new information obligation related to possession and operations with virtual currencies located abroad.
The regulatory development of this information obligation on virtual currencies is found in the new article 42 quater of the General Regulation of the actions and procedures of tax management and inspection and the development of the common standards of 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/886/2023 , of July 26, is approved by model 721, « Informative statement on virtual currencies located abroad.