Ley 11/2021

Published in the Boletín Oficial del Estado as BOE-A-2021-11473. Cadrumo’s calculations cite 1 provisions of this text; each one links below to its official wording in the BOE.

Ley 11/2021, art. DA-10

In force from 2021-07-11 (published on 2021-07-10).

Official text, in extract (in Spanish)

monedas virtuales

extranjero

Read Ley 11/2021, art. DA-10 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-11-2021:da-10

Kind of instrument:

ley

BOE document:

BOE-A-2021-11473

Bundled corpus:

corpus/normatives/html/ley-11-2021-da-10.html#da10

Authority:

boe

Evidence tier:

legal_authority

Review status:

agent_reviewed

Date reviewed:

2026-06-02

Reviewed by:

agent-review

Cataloguer’s note:

Disposicion adicional decima de la Ley 11/2021: introduce la obligacion informativa de monedas virtuales en el extranjero como letra d de la DA-18 de la LGT. Habilita el desarrollo reglamentario que desemboca en el Modelo 721. Es el HABILITANTE; la obligacion operativa es ley-58-2003:da-18 letra d.