{"id":11895,"date":"2024-02-12T15:40:33","date_gmt":"2024-02-12T14:40:33","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=11895"},"modified":"2024-02-12T15:40:33","modified_gmt":"2024-02-12T14:40:33","slug":"el-31-de-marc-finalitza-el-termini-per-declarar-les-monedes-virtuals-situades-a-lestranger-model-721","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/el-31-de-marc-finalitza-el-termini-per-declarar-les-monedes-virtuals-situades-a-lestranger-model-721\/","title":{"rendered":"El 31 de mar\u00e7 finalitza el termini per declarar les monedes virtuals situades a l’estranger. Model 721"},"content":{"rendered":"
Abans del 31 de mar\u00e7 els contribuents hauran d\u2019informar el fisc sobre els seus actius digitals dipositats a l\u2019estranger si superen els 50.000 euros en valor. Si estan dipositats en un \u201cwallet\u201d o moneder virtual s\u2019haur\u00e0 de determinar qui es el custodi de les claus criptogr\u00e0fiques per determinar si aquells actius es consideren o no dipositats a l\u2019estranger a efectes fiscals.<\/h5>\n

Recordem que el \u00a0Reial Decret 249\/2023<\/a><\/em> estableix l\u2019obligaci\u00f3 de declarar els criptoactius a l\u2019estranger per a particulars i empreses residents a Espanya. El proper 31 de mar\u00e7 finalitza el termini per presentar la primera declaraci\u00f3 que es la corresponent a l’exercici 2023<\/strong>.<\/p>\n

Destaquem el seg\u00fcent:<\/p>\n

Conceptes previs:<\/h3>\n

Que son les claus criptogr\u00e0fiques ?\u00a0<\/span><\/span><\/strong>Es un grup de car\u00e0cters aleatoris (signes, n\u00fameros i lletres), establerts en un ordre determinat de forma que quedin codificats i sols pugui desxifrar la informaci\u00f3 qui disposi de la clau.<\/p>\n

Qui es el custodi de les claus criptogr\u00e0fiques ?<\/strong>\u00a0Es l\u2019usuari \u00fanic que t\u00e9 acc\u00e9s a les claus criptogr\u00e0fiques.<\/p>\n

Que \u00e9s un \u201cwallet\u201d o moneder virtual ?<\/strong>\u00a0Es una aplicaci\u00f3 m\u00f2bil que permet fer moltes operacions financeres encara que no es tingui compte obert en cap banc.\u00a0Pot ser, o no, el custodi de les claus criptogr\u00e0fiques.<\/strong><\/p>\n

Qui est\u00e0 obligat a declarar ?\u00a0<\/strong>L\u2019obligat a declarar es el custodi de les claus criptogr\u00e0fiques.<\/p>\n

Quan es considera que la moneda virtual est\u00e0 ubicada a l\u2019estranger segons la resposta de la DGT ?<\/h3>\n
    \n
  • El factor determinant \u00e9s la resid\u00e8ncia fiscal del custodi. La ubicaci\u00f3 de la moneda virtual es considera a l\u2019estranger nom\u00e9s si hi ha un custodi que protegeix les claus criptogr\u00e0fiques i aquest custodi no \u00e9s resident a Espanya ni t\u00e9 un establiment permanent al pa\u00eds.<\/li>\n
  • Hi ha \u201cwallets\u201d que no exerceixen la funci\u00f3 de cust\u00f2dia, ja que no tenen acc\u00e9s a les claus criptogr\u00e0fiques. En aquests casos, els usuaris controlen les claus privades dels seus comptes\u00a0i, si el titular \u00e9s resident fiscal a Espanya i el \u201cwallet\u201d no \u00e9s custodi, \u00e9s a dir, si l\u2019usuari \u00e9s l\u2019\u00fanic que t\u00e9 acc\u00e9s a les claus criptogr\u00e0fiques, no caldr\u00e0 declarar les criptomonedes com a actius estrangers.<\/li>\n
  • D\u2019altra banda, si el \u201cwallet\u201d actua com a custodi, caldr\u00e0 verificar-ne la resid\u00e8ncia fiscal.\u00a0Si el wallet no \u00e9s resident o no t\u00e9 establiment permanent a Espanya, el titular de les criptomonedes les ha de declarar com a actius estrangers.<\/strong><\/li>\n<\/ul>\n

    Quines son les obligacions fiscals del custodi de les claus criptogr\u00e0fiques quan la moneda virtual est\u00e0 ubicada a l\u2019estranger?<\/h3>\n

    Les persones f\u00edsiques i jur\u00eddiques estaran obligats a presentar una declaraci\u00f3 informativa anual, model 721, referent a la totalitat de les monedes virtuals situades a l\u2019estranger de qu\u00e8 se\u2019n sigui titular, o respecte de les quals es tingui la condici\u00f3 de beneficiari, autoritzat o d\u2019alguna altra forma s\u2019ostenti poder de disposici\u00f3, o de qu\u00e8 se\u2019n sigui titular real, custodiades per persones o entitats que proporcionen serveis per a salvaguardar claus criptogr\u00e0fiques privades en nom de tercers, per a mantenir, emmagatzemar i transferir monedes virtuals, a 31 de desembre de cada any.<\/p>\n

    Aquesta obligaci\u00f3 tamb\u00e9 s\u2019est\u00e9n als qui hagin estat titulars, autoritzats, o beneficiaris de les citades monedes virtuals, o hagin tingut poders de disposici\u00f3 sobre aquestes, o hagin estat titulars reals en qualsevol moment de l\u2019any a qu\u00e8 es refereixi la declaraci\u00f3 i que haguessin perdut aquesta condici\u00f3 a 31 de desembre d\u2019aquest any. En aquests sup\u00f2sits, la informaci\u00f3 a subministrar ser\u00e0 la corresponent a la data en la qual aquesta extinci\u00f3 es va produir<\/p>\n

    \"\"<\/p>\n

    Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.\u00a0<\/strong><\/em><\/span><\/h3>\n","protected":false},"excerpt":{"rendered":"

    Abans del 31 de mar\u00e7 els contribuents hauran d\u2019informar el fisc sobre els seus actius digitals dipositats a l\u2019estranger si superen els 50.000 euros en valor. Si estan dipositats en un \u201cwallet\u201d o moneder virtual s\u2019haur\u00e0 de determinar qui es el custodi de les claus criptogr\u00e0fiques per determinar si aquells actius es consideren o no […]<\/p>\n","protected":false},"author":3,"featured_media":7349,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,41,16],"tags":[2756,2259,2648],"class_list":["post-11895","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-criptoactius-a-lestranger","tag-declaracio-model-721","tag-monedes-virtuals-estranger"],"acf":[],"yoast_head":"\nEl 31 de mar\u00e7 finalitza el termini per declarar les monedes virtuals situades a l'estranger. 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