New forms of informative tax returns on holding and dealing with virtual currencies
In the BOE of July 29, 2023, two Ministerial Orders have been published that approve, on the one hand, models 172 "Informative declaration on balances in virtual currencies" and 173 "Informative declaration on operations with virtual currencies", which will be applicable for the first time. once for the models presented in the month of January 2024, corresponding to the year 2023; and on the other hand, model 721 "Informative declaration on virtual currencies located abroad", which will be applicable for the first time to the model corresponding to the year 2023, which will be presented between January 1 and March 31, 2024.
- Orden HFP/887/2023, de 26 de julio,
por la que se aprueban el modelo 172 "Declaración informativa sobre saldos en monedas virtuales" y el modelo 173 "Declaración informativa sobre operaciones con monedas virtuales", y se establecen las condiciones y el procedimiento para su presentación.
- 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.