Tax reporting obligations in the field of virtual currencies: Analysis of the recent RD 249/2023, of 4th April

Abstract

An analysis of the current state of tax reporting obligations on virtual currencies has highlighted that regulation is still deficient  today. This Revista Técnica Tributaria / Nº 146 / Julio - Septiembre 2024 193 deficiency is expressed in the impossibility of the  different legislators to come up with an exhaustive regulation that can prosecute tax crimes, given the complexity of a capitalized  virtual world in which individuals outside the banking and state intervention aspire to hold volatile cryptoassets in terms of their  value. That they integrate their assets without the need to declare it.