{"id":59814,"date":"2024-02-19T10:15:16","date_gmt":"2024-02-19T09:15:16","guid":{"rendered":"https:\/\/www.escura.com\/?p=59814"},"modified":"2024-02-19T10:22:36","modified_gmt":"2024-02-19T09:22:36","slug":"modelo-721-monedas-virtuales-situadas-en-el-extranjero","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/modelo-721-monedas-virtuales-situadas-en-el-extranjero\/","title":{"rendered":"Modelo 721 | Monedas virtuales situadas en el extranjero"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_3_4 3_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:75%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.56%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.56%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-around fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"1920\" height=\"625\" alt=\"Modelo 721: declaraci\u00f3n informativa sobre monedas virtuales situadas en el extranjero\" title=\"circulares escura criptomonedas\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2024\/01\/circulares-escura-criptomonedas.png\" class=\"img-responsive wp-image-59008\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2024\/01\/circulares-escura-criptomonedas-200x65.png 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2024\/01\/circulares-escura-criptomonedas-400x130.png 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2024\/01\/circulares-escura-criptomonedas-600x195.png 600w, https:\/\/www.escura.com\/wp-content\/uploads\/2024\/01\/circulares-escura-criptomonedas-800x260.png 800w, https:\/\/www.escura.com\/wp-content\/uploads\/2024\/01\/circulares-escura-criptomonedas-1200x391.png 1200w, https:\/\/www.escura.com\/wp-content\/uploads\/2024\/01\/circulares-escura-criptomonedas.png 1920w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 850px) 100vw, 1920px\" \/><\/span><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: right;\"><a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2024\/02\/20-24-Modelo-721.pdf\">Consultar pdf<\/a><\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:5px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-2\"><h1 class=\"fusion-responsive-typography-calculated\" data-fontsize=\"34\" data-lineheight=\"47.94px\">Modelo 721: declaraci\u00f3n informativa sobre monedas virtuales situadas en el extranjero<\/h1>\n<p>Les recordamos mediante la presente Nota Informativa que el plazo establecido para la presentaci\u00f3n de la declaraci\u00f3n informativa sobre monedas virtuales situadas en el extranjero (modelo 721) correspondiente al ejercicio 2023 es el comprendido entre el 1 de enero y el 31 de marzo de 2024.<\/p>\n<p>Esta obligaci\u00f3n tributaria de informaci\u00f3n en materia de monedas virtuales situadas en el extranjero fue introducida en el a\u00f1o 2023 mediante el Real Decreto 249\/2023. Posteriormente se public\u00f3 la Orden HFP\/886\/2023, de 26 de julio, por la que se aprueba el modelo 721, y se establecen las condiciones y el procedimiento para su presentaci\u00f3n.<\/p>\n<p>Est\u00e1n obligados a presentar dicho modelo las personas f\u00edsicas y jur\u00eddicas residentes en territorio espa\u00f1ol, los establecimientos permanentes en dicho territorio de personas o entidades no residentes y las entidades a que se refiere el art\u00edculo 35.4 de la Ley 58\/2003, que sean titulares de monedas virtuales en el extranjero a 31 de diciembre de cada a\u00f1o y <strong>cuyo valor conjunto supere los 50.000 euros<\/strong>. Tambi\u00e9n est\u00e1n obligados las personas que tengan la condici\u00f3n de beneficiarios, autorizados o que de alguna otra forma ostenten el poder de disposici\u00f3n o sean titulares reales.<\/p>\n<p>Para que exista la obligaci\u00f3n de declarar las monedas virtuales situadas en el extranjero mediante la presentaci\u00f3n del modelo 721 deben concurrir dos requisitos:<\/p>\n<ul>\n<li>Que las monedas virtuales las <strong>custodien personas o entidades que proporcionan servicios para salvaguardar claves criptogr\u00e1ficas privadas en nombre de terceros<\/strong>, para mantener, almacenar y transferir monedas virtuales.<\/li>\n<li>Que dichas personas o entidades <strong>no sean residentes en Espa\u00f1a<\/strong> o establecimientos permanentes en territorio espa\u00f1ol de personas o entidades residentes en el extranjero.<\/li>\n<\/ul>\n<p>Por lo anterior, las criptomonedas custodiadas por la propia persona mediante cualquier tipo de monedero, independientemente de si el monedero est\u00e1 conectado a internet (hot wallets) o no (cold wallets), no se tendr\u00e1n en cuenta en el c\u00f3mputo de los saldos y, en consecuencia, <strong>no se informar\u00eda sobre las mismas<\/strong> al no estar custodiados por un tercero.<\/p>\n<p>Dicho lo anterior, si existe la obligaci\u00f3n de presentar el modelo se deber\u00e1 informar de lo siguiente:<\/p>\n<ol>\n<li>El nombre y apellidos o la raz\u00f3n social o denominaci\u00f3n completa y, en su caso, n\u00famero de identificaci\u00f3n fiscal del pa\u00eds de residencia fiscal de la persona o entidad que proporciona servicios, as\u00ed como su domicilio o direcci\u00f3n de su sitio web.<\/li>\n<li>La identificaci\u00f3n completa de cada tipo de moneda virtual.<\/li>\n<li>Los saldos de cada tipo de moneda virtual a 31 de diciembre expresados en unidades de moneda virtual y su valoraci\u00f3n en euros.<\/li>\n<\/ol>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: 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