Recently, the Tax Agency has approved two new forms, 172 and 173, in order to carry out a more exhaustive monitoring of the traffic of virtual currencies and their declaration.
Both forms are for the informative declaration of virtual currency balances (172) and for the informative declaration of transactions with virtual currencies (173).
The filing deadlines for both forms will be annual and must be filed in January of the year following the year to which the information declared corresponds.
MDG Asesores will be happy to help you and answer any questions you may have regarding the possession of virtual currencies.
To access the complete link to the Tax Agency, click here (in Spanish).