Modelo 721: Virtual currencies located abroad (annual informative return)¶
Modelo 721. Informative return on virtual currencies located abroad.
- Informative
- Filed annually
- 7 casillas in 4 sections
- 2 reference only
- 5 you enter
Custodio › Identificacion¶
Custodian's country code (ISO 3166-1 alpha-2)
You enter this Country code
- Required
Legal basis
- Ley 58/2003 DA-18, art. 93
- Real Decreto 1065/2007 art. 42-quater
- Orden HFP/886/2023 art. 2
Registry identifiers
- Casilla id
custodio.codigo-pais- Semantic role
custodio_pais- Registry section
custodio.identificacion- Sources
boe-modelo-721-2024-layout- Revisions
20242023
Name or company name of the foreign virtual currency custodian
You enter this Text
- Required
Legal basis
- Ley 58/2003 DA-18, art. 93
- Real Decreto 1065/2007 art. 42-quater
- Orden HFP/886/2023 art. 2
Registry identifiers
- Casilla id
custodio.nombre-razon-social- Semantic role
custodio_nombre- Registry section
custodio.identificacion- Sources
boe-modelo-721-2024-layout- Revisions
20242023
Declarante¶
Tax year the foreign virtual currency return refers to
Reference only Year
- Required
Legal basis
- Ley 58/2003 DA-18
- Real Decreto 1065/2007 art. 42-quater
- Orden HFP/886/2023 art. 1
Registry identifiers
- Casilla id
ejercicio- Semantic role
filing_year- Registry section
declarante- Sources
boe-modelo-721-2024-layout- Revisions
20242023
Type of return (original / supplementary / replacement)
Reference only Text
- Required
Legal basis
- Ley 58/2003 DA-18
- Real Decreto 1065/2007 art. 42-quater
- Orden HFP/886/2023 art. 1
Registry identifiers
- Casilla id
tipo-declaracion- Semantic role
tipo_declaracion- Registry section
declarante- Sources
boe-modelo-721-2024-layout- Revisions
20242023
Moneda › Identificacion¶
Virtual currency identifier (ticker / token ID, e.g. BTC, ETH)
You enter this Text
- Required
Legal basis
- Ley 58/2003 DA-18, art. 93
- Real Decreto 1065/2007 art. 42-quater
- Orden HFP/886/2023 art. 2
Registry identifiers
- Casilla id
moneda.clave-token- Semantic role
moneda_virtual_clave_token- Registry section
moneda.identificacion- Sources
boe-modelo-721-2024-layout- Revisions
20242023
Moneda › Valoracion¶
Balance or value of the virtual currency at 31 December, expressed in euros
You enter this Amount in euros
- Required
Legal basis
- Ley 58/2003 DA-18, art. 93
- Real Decreto 1065/2007 art. 42-quater
- Orden HFP/886/2023 art. 2
Registry identifiers
- Casilla id
moneda.saldo-31-diciembre- Semantic role
moneda_virtual_saldo_31_diciembre- Registry section
moneda.valoracion- Sources
boe-modelo-721-2024-layout- Revisions
20242023
Balance or value of the virtual currency at the start of the period (for significant variations)
You enter this Amount in euros
Legal basis
- Ley 58/2003 DA-18, art. 93
- Real Decreto 1065/2007 art. 42-quater
- Orden HFP/886/2023 art. 2
Registry identifiers
- Casilla id
moneda.saldo-inicio- Semantic role
moneda_virtual_saldo_inicio- Registry section
moneda.valoracion- Sources
boe-modelo-721-2024-layout- Revisions
20242023