Model 721. Information statement on virtual currencies located abroad
General Details
Denomination
Model 721. Information statement on virtual currencies located abroad
Procedure type
Taxation
Subject
Taxes
Purpose
The information contained in the annex of the order regulating the model shall be declared in form 721, in accordance with the provisions of article 42 quater of the General Regulations on actions and procedures for tax management and inspection and the development of common rules on procedures for the application of taxes, in relation to the currencies for which there is an obligation to declare.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Administration
Place for presentation
Telematics.
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Resources
No appeal is allowed
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
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Artículo 42.quater del Real Decreto 1065/2007, de 27 de julio,
por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos (añadido mediante 249/2023, de 4 de abril).
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Orden HFP/886/2023, de 26 de julio,
por la que se aprueba el modelo 721 "Declaración informativa sobre monedas virtuales situadas en el extranjero", y se establecen las condiciones y el procedimiento para su presentación (BOE 29-julio-2023)