Frequently asked questions about model 721 (HTML)
Skip information indexWhen is a virtual currency located abroad understood?
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.
In the following interactive query from the Bank of Spain, you can consult the location of providers of virtual currency exchange services for fiduciary and/or custody of electronic wallets registered with the Bank of Spain: