{"id":23776,"date":"2024-02-28T10:57:15","date_gmt":"2024-02-28T09:57:15","guid":{"rendered":"https:\/\/www.cinc.com\/?p=23776"},"modified":"2024-02-28T11:00:38","modified_gmt":"2024-02-28T10:00:38","slug":"model-721-nova-declaracio-informativa-per-a-criptomonedes","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/ca\/model-721-nova-declaracio-informativa-per-a-criptomonedes\/","title":{"rendered":"Model 721: nova declaraci\u00f3 informativa per a criptomonedes"},"content":{"rendered":"\n<p>El 29 de juliol de 2023 es va publicar en el BOE l&#8217;Ordre HFP\/886\/2023, que aprova el model 721, tamb\u00e9 conegut com a<strong> &#8220;Declaraci\u00f3 informativa sobre monedes virtuals situades a l&#8217;estranger&#8221;.<\/strong><\/p>\n\n\n\n<p>A continuaci\u00f3, es detallen els obligats a presentar aquesta declaraci\u00f3:<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Qui est\u00e0 obligat a presentar el model 721?<\/h2>\n\n\n\n<p>Estan obligats a presentar el model 721 les persones f\u00edsiques i jur\u00eddiques residents en territori espanyol, entre altres entitats, que siguin titulars de monedes virtuals a l&#8217;estranger, o respecte de les quals tinguin la condici\u00f3 de beneficiaris, autoritzats o ostentin el poder de disposici\u00f3, custodiades per entitats que proporcionen serveis per a salvaguardar claus criptogr\u00e0fiques privades en nom de tercers, per a mantenir, emmagatzemar i transferir monedes virtuals, sempre que l&#8217;import en el seu conjunt superi els 50.000 euros a 31 de desembre de 2023.<\/p>\n\n\n\n<p>Aquesta obligaci\u00f3 tamb\u00e9 s&#8217;est\u00e9n als qui hagin estat titulars, autoritzats, o beneficiaris de les citades monedes virtuals, o hagin tingut poders de disposici\u00f3 sobre aquestes, i que haguessin perdut aquesta condici\u00f3 a 31 de desembre d&#8217;aquest 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\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quan s&#8217;ent\u00e9n una moneda virtual situada a l&#8217;estranger?<\/h2>\n\n\n\n<p>Les monedes virtuals s&#8217;entendran situades a l&#8217;estranger quan l&#8217;entitat que les custodi\u00ef proporcionant serveis per a salvaguardar les claus criptogr\u00e0fiques privades en nom de tercers, per a mantenir, emmagatzemar i transferir aquestes monedes no estigu\u00e9s registrada en el Banc d&#8217;Espanya.<\/p>\n\n\n\n<p>En el seg\u00fcent<a href=\"https:\/\/app.bde.es\/rbe_spa\/#\/cercador\" target=\"_blank\" rel=\"noreferrer noopener\"> link<\/a> del Banc d&#8217;Espanya, pot consultar-se la localitzaci\u00f3 dels prove\u00efdors de serveis de canvi de moneda virtual per fiduci\u00e0ria i\/o cust\u00f2dia de moneders electr\u00f2nics registrats en el Banc d&#8217;Espanya.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quin contingut s&#8217;ha de presentar en el nou model 721?<\/h2>\n\n\n\n<p>\u2022 Dades generals del declarant<br>\u2022 Informaci\u00f3 sobre la persona o entitat que gestiona les claus criptogr\u00e0fiques privades: nom, domicili i\/o lloc web.<br>\u2022 Detalls de cada tipus de moneda virtual i la plataforma de negociaci\u00f3 o lloc web associat.<br>\u2022 Saldo de cada tipus de moneda virtual expressat en unitats i el seu valor en euros. En cas de cessament de l&#8217;obligaci\u00f3 de declarar abans del 31 de desembre, s&#8217;ha de proporcionar la informaci\u00f3 corresponent a la data de cessament.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quin \u00e9s el termini de lliurament?<\/h2>\n\n\n\n<p>El model 721 haur\u00e0 de ser presentat dins del per\u00edode compr\u00e8s entre l&#8217;1 de gener i el 31 de mar\u00e7 de 2024.<\/p>\n\n\n\n<p>Per a m\u00e9s informaci\u00f3, no dubtis a posar-te en<a href=\"https:\/\/www.cinc.com\/contacte\/\" target=\"_blank\" rel=\"noreferrer noopener\"> contacte <\/a>amb el <a href=\"https:\/\/www.cinc.com\/assessoria-dempreses\/assessoria-fiscal\/\" target=\"_blank\" rel=\"noreferrer noopener\">Departament Fiscal<\/a> de CINC Assessoria.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El 29 de juliol de 2023 es va publicar en el BOE l&#8217;Ordre HFP\/886\/2023, que aprova la &#8220;Declaraci\u00f3 informativa sobre monedes virtuals situades a l&#8217;estranger&#8221;.<\/p>\n","protected":false},"author":8,"featured_media":23758,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[18],"tags":[76,79],"class_list":["post-23776","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assessoria","tag-assessoria","tag-fiscalitat"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress-13.webp","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress-13.webp",1920,1080,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress-13-150x150.webp",150,150,true],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress-13-300x169.webp",300,169,true],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress-13-768x432.webp",768,432,true],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress-13-1024x576.webp",960,540,true],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress-13-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress-13.webp",1920,1080,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress-13.webp",300,169,false],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress-13.webp",400,225,false],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/2024\/02\/Fotos-Blog-CINC-WordPress-13.webp",600,338,false]},"uagb_author_info":{"display_name":"F\u00e0tima Duran","author_link":"https:\/\/www.cinc.com\/ca\/author\/fatima\/"},"uagb_comment_info":0,"uagb_excerpt":"El 29 de juliol de 2023 es va publicar en el BOE l'Ordre HFP\/886\/2023, que aprova la \"Declaraci\u00f3 informativa sobre monedes virtuals situades a l'estranger\".","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/23776","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/comments?post=23776"}],"version-history":[{"count":2,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/23776\/revisions"}],"predecessor-version":[{"id":23778,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/23776\/revisions\/23778"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media\/23758"}],"wp:attachment":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media?parent=23776"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/categories?post=23776"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/tags?post=23776"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}