{"id":3540,"date":"2023-12-12T12:37:11","date_gmt":"2023-12-12T11:37:11","guid":{"rendered":"https:\/\/ath21.com\/?p=3540"},"modified":"2025-09-22T11:55:31","modified_gmt":"2025-09-22T10:55:31","slug":"analysis-of-the-data-or-smart-contracts-law-3","status":"publish","type":"post","link":"https:\/\/ath21.com\/en\/analysis-of-the-data-or-smart-contracts-law-3\/","title":{"rendered":"Analysis of the Data or Smart Contracts Law"},"content":{"rendered":"[vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text]El 2024 se caracterizar\u00e1 por ser el a\u00f1o en que entraron en vigor las obligaciones de informaci\u00f3n para prestadores de servicios de criptoactivos y para tenedores de monedas virtuales, como el modelo 721 que veremos hoy.\u00a0<\/strong>[\/vc_column_text][divider line_type=”No Line”][vc_column_text]En relaci\u00f3n con la segunda de ellas, el pasado 29 de julio se publicaron el BOE dos \u00f3rdenes ministeriales, con n\u00famero de referencia HFP\/886\/2023 y HFP\/887\/2023, que establecen las directrices actualizadas para los residentes fiscales en Espa\u00f1a con respecto a las <\/span>monedas virtuales<\/strong> custodiadas en el extranjero<\/strong>.<\/span><\/p>\n

Acompa\u00f1ando a lo anterior, la Agencia Tributaria lleva ya unas semanas remitiendo a los contribuyentes una notificaci\u00f3n en la que se les recuerda la obligaci\u00f3n de presentar este modelo<\/strong><\/a>, en caso de cumplir con los requisitos legales para informar.<\/span><\/p>\n

A efectos de simplificar su comprensi\u00f3n, desde ATH21 hemos preparado el siguiente post con un resumen descriptivo del ya conocido como \u201cmodelo 721<\/strong>\u201d.<\/span><\/p>\n

Modelo 721<\/h2>\n

En primer lugar los <\/span>contribuyentes<\/span> afectados por esta obligaci\u00f3n incluye a las\u00a0 personas f\u00edsicas y jur\u00eddicas residentes en Espa\u00f1a<\/strong>, establecimientos permanentes de personas y entidades no residentes, y entidades del art\u00edculo 35.4 de la Ley General Tributaria (entidades sin personalidad jur\u00eddica), respecto de las cuales tengan la condici\u00f3n de beneficiarios, autorizados o de alguna otra forma ostenten poder de disposici\u00f3n, o de las que sean titulares reales. Es muy importante destacar que no solo los titulares deben hacer la citada declaraci\u00f3n. Tambi\u00e9n los autorizados o cualquier otra figura jur\u00eddica que permita el acceso a dichos fondos.<\/span>\u00a0<\/span><\/p>\n

En cuanto a los l\u00edmites cuantitativos, est\u00e1n obligadas a presentar el modelo 721 todas aquellas personas que sean titulares o inversoras de criptomonedas y tengan una cartera con un valor de, al menos, 50.000 \u20ac.<\/strong> Dicha obligaci\u00f3n tambi\u00e9n se extiende a quienes hayan sido titulares, autorizados, o beneficiarios de las citadas monedas virtuales, o hayan tenido poderes de disposici\u00f3n sobre las mismas, o hayan sido titulares reales en cualquier momento del a\u00f1o al que se refiera la declaraci\u00f3n y que hubieran perdido dicha condici\u00f3n a 31 de diciembre de ese a\u00f1o. En estos supuestos, la informaci\u00f3n a suministrar ser\u00e1 la correspondiente a la fecha en la que dicha extinci\u00f3n se produjo.<\/span><\/p>\n

Por tanto, debemos declarar siempre y cuando a lo largo del ejercicio 2023 hayamos superado en alg\u00fan momento los 50.000 euros, aunque a 31\/12 no tengamos ya dichos activos en nuestro poder o no superemos dicho umbral.<\/span>\u00a0<\/span><\/p><\/blockquote>\n

Tambi\u00e9n est\u00e1n obligados a presentarlo aquellas empresas que ofrezcan cambio de criptomonedas y custodia de claves criptogr\u00e1ficas.<\/span><\/p>\n

Plazo de presentaci\u00f3n<\/h2>\n

El plazo de presentaci\u00f3n ser\u00e1 desde el 1 de enero de 2024 al 31 de marzo de 2024<\/strong>, no obstante la propia AEAT ha indicado que si no se pudiese presentar telem\u00e1ticamente porque los modelos no se han puesto a nuestra disposici\u00f3n, dicho plazo finalizara cuatro d\u00edas despu\u00e9s de su puesta a disposici\u00f3n.<\/span><\/p>\n

Respuestas de la DGT<\/h2>\n

Junto con la normativa, se han publicado durante el a\u00f1o varias respuestas por parte de la Direcci\u00f3n General de Tributos, la DGT. En consultas vinculantes<\/strong> n\u00fameros V2185\/2023 y V2290\/2023 ha clarificado en cierto modo algunos aspectos que quedaban ambiguamente redactados en las \u00d3rdenes ministeriales.<\/span><\/p>\n

Se adjunta a continuaci\u00f3n un resumen de las mismas, a las que se puede igualmente acceder a trav\u00e9s de la <\/span>sede electr\u00f3nica<\/span><\/a> del organismo:<\/span><\/p>\n

V2185\/2023:<\/strong><\/span><\/h3>\n

Resuelve el supuesto de un contribuyente que opera con un Exchange y que ha superado los 50.000 euros y por tanto concluye que tiene obligaci\u00f3n de presentar la declaraci\u00f3n modelo 721<\/span><\/p>\n

V2290\/2023:<\/strong><\/span><\/h3>\n

Resuelve un supuesto en el sentido de que si las monedas virtuales no son custodiadas por personas o entidades que proporcionen servicios para salvaguardar claves criptogr\u00e1ficas privadas, no se genera la obligaci\u00f3n de presentar la declaraci\u00f3n informativa. Si, por el contrario, fueran custodiadas por dichas personas o entidades implicar\u00eda la obligaci\u00f3n de presentaci\u00f3n de la declaraci\u00f3n, por tanto, si tenemos nuestras criptos en cold o hot wallets y est\u00e1n en nuestro poder las claves criptogr\u00e1ficas NO EXISTIRA obligaci\u00f3n de presentar el modelo 721<\/strong>, al no considerar que esos activos son custodiados por terceros que adem\u00e1s est\u00e9n en el extranjero (recordemos que el criterio tributario para ubicar las criptomonedas es el de ubicarlas donde est\u00e9 la clave privada que permite acceder a ellas). En el caso que tengamos obligaci\u00f3n de presentar el modelo 721 por otros motivos las criptos que tengamos en nuestras cold\/hot wallets NO deben declararse.<\/span><\/p>\n

Desde ATH21 estamos a vuestra disposici\u00f3n para ayudaros en la confecci\u00f3n del modelo 721 as\u00ed como asesoraros acerca de la correcta declaraci\u00f3n de los mismos.<\/strong><\/h4>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][divider line_type=”No Line”][vc_text_separator title=”ABOUT ATH21″ color=”custom” accent_color=”#f2bc26″][vc_column_text]\"logo-ath-comp\"ATH21<\/strong><\/a> es la primera firma espa\u00f1ola de servicios legales integrales especializada en crypto y blockchain. Ofrecemos soluciones legales reales para los nuevos modelos de negocios. Nos adaptamos a cada proyecto, seg\u00fan la jurisdicci\u00f3n del momento en un entorno tan cambiante. Participamos en el desarrollo de proyectos internacionales basados en blockchain y criptoactivos desde 2010.<\/p>\n

Si quieres saber m\u00e1s sobre nuestros servicios o necesitas asesor\u00eda legal personalizada no dudes en escribirnos a hello@ath21.com<\/a>[\/vc_column_text][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"

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