It is worth this quick note to mention the obligation that RD 249/2023 (art. 3) introduces in RD 1065/2007 (General Tax Management Regulation), adding a new Article 39 bis, which imposes the obligation on Spanish exchanges to submit (i) an annual information return on all the virtual currencies they hold in custody, under the terms established by the ministerial order approving the corresponding model, and (ii) an annual information return on transactions involving the acquisition, transmission, exchange and transfer of virtual currencies, whatever the agreed consideration, where applicable, as well as collections and payments made in these currencies, in which they intervene or mediate, under the terms established by the ministerial order approving the corresponding model.
On the other hand, issuers of new virtual currencies will also be obliged to submit the informative declaration mentioned in point (ii).
Finally, holders of cryptocurrencies will be obliged to submit an annual informative
information return in respect of all virtual currencies held abroad o, or in respect of which they are the beneficial owner, authorised beneficiary, authorised or otherwise authorised to dispose of, held in the custody of persons power of disposal held by persons or entities that provide services for safeguarding crypto-keys, provide services for safeguarding private cryptographic keys on behalf of third parties, for maintaining, storing and permitting storing third parties, to hold, store and transfer virtual currencies.