{"id":669,"date":"2023-08-01T10:40:22","date_gmt":"2023-08-01T09:40:22","guid":{"rendered":"https:\/\/jjfconsultores.com\/?p=669"},"modified":"2023-12-27T16:39:14","modified_gmt":"2023-12-27T15:39:14","slug":"nuevos-modelos-de-declaracion-para-el-control-tributario-de-las-criptomonedas","status":"publish","type":"post","link":"https:\/\/jjfconsultores.com\/index.php\/2023\/08\/01\/nuevos-modelos-de-declaracion-para-el-control-tributario-de-las-criptomonedas\/","title":{"rendered":"Nuevos modelos de declaraci\u00f3n para el control tributario de las criptomonedas"},"content":{"rendered":"\u23f1<\/span> < 1<\/span> minuto<\/b><\/span><\/span>\n

Mediante la Orden HFP\/887\/2023 se han aprobado dos nuevos modelos: el modelo 172 sobre declaraci\u00f3n informativa sobre saldos en monedas virtuales<\/strong> y el modelo 173 para la declaraci\u00f3n informativa sobre operaciones con monedas virtuales<\/strong>, estableci\u00e9ndose las condiciones y el procedimiento para su presentaci\u00f3n.<\/p>\n\n\n\n

Por su parte, la Orden HFP\/886\/2023 ha hecho lo propio con el modelo 721 de declaraci\u00f3n informativa sobre monedas virtuales situadas en el extranjero<\/strong>, regulando sus condiciones<\/a> y procedimiento de presentaci\u00f3n.<\/p>\n\n\n\n

Modelo 172<\/strong><\/td>Declaraci\u00f3n informativa sobre saldos en monedas virtuales<\/td><\/tr>
Modelo 173<\/strong><\/td>Declaraci\u00f3n informativa sobre operaciones con monedas virtuales<\/td><\/tr>
Modelo 721<\/strong><\/td>Declaraci\u00f3n informativa sobre monedas virtuales situadas en el extranjero<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u00bfQui\u00e9n debe presentarlos?<\/strong><\/h2>\n\n\n\n

Los modelos 172 y 173 deber\u00e1n presentarse por las empresas o profesionales con residencia fiscal en Espa\u00f1a que participan en el negocio de las criptodivisas<\/strong>, tales como creadores de monedas, agencias de cambio, monederos virtuales; o quienes presten servicios para salvaguardar claves criptogr\u00e1ficas privadas en nombre de terceros, para mantener, almacenar y transferir monedas virtuales, ya se preste dicho servicio con car\u00e1cter principal o en conexi\u00f3n con otra actividad.<\/p>\n\n\n\n

Y en cuanto al modelo 721<\/strong><\/h2>\n\n\n\n

Se trata de una declaraci\u00f3n informativa sobre las criptomonedas situadas en el extranjero<\/strong> y es necesario cuando el valor total de las criptomonedas mantenidas en el exterior supere los 50.000\u20ac<\/strong>. La primera presentaci\u00f3n de este modelo ser\u00e1 la correspondiente al ejercicio 2023<\/strong>, que deber\u00e1 realizarse entre el 1 de enero y el 31 de marzo de 2024<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u23f1<\/span> < 1<\/span> minuto<\/b><\/span><\/span>Mediante la Orden HFP\/887\/2023 se han aprobado dos nuevos modelos: el modelo 172 sobre declaraci\u00f3n informativa sobre saldos en monedas virtuales y el modelo 173 para la declaraci\u00f3n informativa sobre operaciones con monedas virtuales, estableci\u00e9ndose las condiciones y el procedimiento para su presentaci\u00f3n. Por su parte, la Orden HFP\/886\/2023 ha … <\/p>\n","protected":false},"author":2,"featured_media":672,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mbp_gutenberg_autopost":false,"_joinchat":[],"footnotes":""},"categories":[17],"tags":[],"class_list":["post-669","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"yoast_head":"\nNuevos modelos de declaraci\u00f3n para el control tributario de las criptomonedas<\/title>\n<meta name=\"description\" content=\"Hacienda ha reforzado el control tributario sobre las criptomonedas con tres nuevos modelos de declaraci\u00f3n\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/jjfconsultores.com\/index.php\/2023\/08\/01\/nuevos-modelos-de-declaracion-para-el-control-tributario-de-las-criptomonedas\/\" \/>\n<meta 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