Frequently asked questions (models 172 and 173) (HTML)
Skip information indexFrequently asked questions common to model 172 and 173
No. This information must be provided on form 721.
This information obligation will be extended to those who are considered real owners in accordance with the provisions of section 2 of article 4 of Law 10/2010, of April 28, on the prevention of money laundering and the financing of terrorism. .
Virtual currencies will be understood to be located abroad when the person or entity or permanent establishment that guards them by providing services to safeguard private cryptographic keys on behalf of third parties, to maintain, store and transfer said currencies is not required to submit the information obligation. referred to in section 6 of the thirteenth Additional Provision of Law 35/2006, of November 28, on Personal Income Tax and partial modification of the laws on Corporate Taxes, on Personal Income. Non-Residents and on Heritage.
For more details you can consult the frequently asked questions for model 721.
Virtual currency will be understood as that digital representation of value not issued or guaranteed by a central bank or public authority, not necessarily associated with a legally established currency and which does not have the legal status of currency or money, but which is accepted as a means of exchange and can be transferred, stored or negotiated electronically.
The exchange of virtual currency for fiduciary currency will be understood as the purchase and sale of virtual currencies through the delivery or receipt of euros or any other foreign currency of legal tender or electronic money accepted as a means of payment in the country in which it was issued. .