By mid-2022, in Spain, two forms were approved that must be submitted to the Spanish tax administration office detailing the possession of virtual currencies and the transactions that were carried out during 2022; however, this will not be possible due to a delay in the preparation of the models that will be used for this purpose..
In this way, in 2022 the subjects that would be obliged to present these declarations are excepted by the delay of the same governmentnot providing the necessary means to execute the regulations issued.
Forms 172 (INFORMATIVE STATEMENT ON BALANCES IN VIRTUAL CURRENCY) and 173 (INFORMATIVE STATEMENT ON OPERATIONS WITH VIRTUAL CURRENCY) that were approved, deal with the possession and sale of virtual currencies throughout the year, and all people who have exchanged digital currencies are obliged to present iteither for fiduciary currency or for another cryptocurrency, as well as entities or intermediaries that provide cryptographic key safeguarding services or exchanges between currencies are obliged to present the declarations.
Despite not having the obligation to file these returns with the Spanish tax administration this January, does not mean that it should not be presented in conjunction with the 2023 in 2024this delay in the elaboration and approval of the forms it only excludes the obligated subjects from the presentation of such declarations, but it is not mixed with the declaration of the Income Tax of Physical Persons that also falls on cryptocurrencies and must be presented in this month of January.
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