FORM 721. RELEVANT ASPECTS OF THE NEW INFORMATION RETURN ON VIRTUAL CURRENCIES LOCATED ABROAD.
From 2024, Form 721 will become compulsory for holding cryptocurrencies abroad and, therefore, the first financial year to be declared will be 2023. Below, we summarise the most relevant aspects to bear in mind, as the holding of this type of asset is becoming more and more frequent. Who is obliged to file form 721?…