Tax advisor: The General Directorate of Taxes comments on the obligation to report virtual currencies

In the most recent binding consultation, issued on August 1st, 2023, the General Directorate of Taxes has responded to a question regarding the obligation to declare ownership of cryptocurrencies using Form 721. In this context, it indicates that if the total balances referred to in section 3.c) of article 42 quater of the RGAT, which… Continue reading Tax advisor: The General Directorate of Taxes comments on the obligation to report virtual currencies