{"id":6946,"date":"2023-03-14T08:56:00","date_gmt":"2023-03-14T08:56:00","guid":{"rendered":"https:\/\/busquets.legal\/?p=6946"},"modified":"2025-07-14T09:01:03","modified_gmt":"2025-07-14T09:01:03","slug":"novetats-en-la-tributacio-de-les-criptomonedes-2","status":"publish","type":"post","link":"https:\/\/busquets.legal\/ca\/novedades-en-la-tributacion-de-las-criptomonedas-2\/","title":{"rendered":"Noves en la tributaci\u00f3 de les criptomonedes"},"content":{"rendered":"<p class=\"wp-block-paragraph\">La Llei Antifraude ha establert recentment que, a partir del 1 de gener de 2023, els contribuents (tant empreses com particulars) que tinguin criptomonedes hauran de declarar a l'Ag\u00e8ncia Tribut\u00e0ria tant la quantitat com el seu valor monetari a l'acabament del per\u00edode fiscal anterior. Tot i que es tracta d'un tema molt noved\u00f3s, l'Ag\u00e8ncia Tribut\u00e0ria ja ha establert alguns criteris a seguir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En primer lloc, hi ha 3 models informatius principals pel qual els titulars de criptomonedes hauran d'informar a l'Ag\u00e8ncia Tribut\u00e0ria sobre el valor de les monedes virtuals de l'exercici 2022.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"padding-bottom:8px\"><strong>El model 721<\/strong>, mitjan\u00e7ant el qual s'haur\u00e0 de declarar el patrimoni en monedes sempre que superi la quantitat de 50.000 euros. Haur\u00e0 de presentar-se abans de finalitzar el primer trimestre de 2023 (31 de mar\u00e7 de 2023).<\/li>\n\n\n\n<li style=\"padding-bottom:8px\"><strong>Els models 172 i 173<\/strong>, mitjan\u00e7ant els quals es realitzaran declaracions dels prove\u00efdors de serveis de criptomonedes amb resid\u00e8ncia fiscal a Espanya. El model 172 est\u00e0 previst perqu\u00e8 tant particulars com empreses declinaran els saldos de les seves criptomonedes (propies i dels seus clients). En canvi, el model 173 es reserva per a les empreses amb resid\u00e8ncia fiscal a Espanya que participen en el negoci de les criptomedia independentment de la ubicaci\u00f3 dels serveis prestats i de la ubicaci\u00f3 de les monedes virtuals o dels seus titulars.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pel que fa a l\u2019impost, la nova normativa considera que les criptomonedes poden ser causants d\u2019ingressos o p\u00e8rdues patrimonials, i per m\u00e9s petites que siguin, neix l\u2019obligaci\u00f3 de declarar-les. Aquesta obligaci\u00f3 nom\u00e9s afectar\u00e0 els qui tinguin criptomonedes per un valor conjunt superior a 50.000 euros a l\u2019acabament del per\u00edode fiscal anterior. La nova casella 46 prevista a tal efecte nom\u00e9s s\u2019haur\u00e0 de completar quan hi hagi guanys patrimonials. No hi ha obligaci\u00f3 de declarar p\u00e8rdues, per\u00f2 es recomana que s\u2019incloguin perqu\u00e8 aix\u00ed podran ser compensades en el futur amb altres guanys (si aquests es produ\u00efssin). La venda, el canvi de criptomonedes i els rendiments de capital tributen en la part especial (base d\u2019estalvi) de l\u2019IRPF. En canvi, les operacions de mineria tributen en la base general.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les criptomonedes tenen el mateix tractament en relaci\u00f3 amb l'Impost de Patrimoni que el capital en divises, pel que hauran de declarar pel seu valor de mercat a la data de devengament (31 de desembre). En cas que la persona f\u00edsica no superi el m\u00ednim exempt d'aquest impost, no hauran de declarar-les.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Us recomanem que analitzeu detalladament les noves obligacions, ja que el seu incompliment suposar\u00e0 sancions considerables.<\/p>","protected":false},"excerpt":{"rendered":"<p>La Ley Antifraude recientemente ha establecido que, desde el 1 de enero de 2023, los contribuyentes (tanto empresas como particulares) que posean criptomonedas deber\u00e1n declarar a la Agencia Tributaria tanto la cantidad como su valor monetario a la finalizaci\u00f3n del periodo fiscal anterior. Aunque se trata de un tema muy novedoso, la Agencia Tributaria ya [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4024,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"page_builder":"","footnotes":""},"categories":[7],"tags":[],"class_list":["post-6946","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legalnews-es"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Novedades en la tributaci\u00f3n de las criptomonedas - Busquets<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/busquets.legal\/ca\/novetats-en-la-tributacio-de-les-criptomonedes-2\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Novedades en la tributaci\u00f3n de las criptomonedas - Busquets\" \/>\n<meta property=\"og:description\" content=\"La Ley Antifraude recientemente ha establecido que, desde el 1 de enero de 2023, los contribuyentes (tanto empresas como particulares) que posean criptomonedas deber\u00e1n declarar a la Agencia Tributaria tanto la cantidad como su valor monetario a la finalizaci\u00f3n del periodo fiscal anterior. Aunque se trata de un tema muy novedoso, la Agencia Tributaria ya [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/busquets.legal\/ca\/novetats-en-la-tributacio-de-les-criptomonedes-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Busquets\" \/>\n<meta property=\"article:published_time\" content=\"2023-03-14T08:56:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-14T09:01:03+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/busquets.legal\/wp-content\/uploads\/2024\/09\/legal-img.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Busquets\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"Busquets\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/busquets.legal\\\/novedades-en-la-tributacion-de-las-criptomonedas-2\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/busquets.legal\\\/novedades-en-la-tributacion-de-las-criptomonedas-2\\\/\"},\"author\":{\"name\":\"Busquets\",\"@id\":\"https:\\\/\\\/busquets.legal\\\/#\\\/schema\\\/person\\\/0dae1699206d4cab0e2b0bc9a185ccea\"},\"headline\":\"Novedades en la tributaci\u00f3n de las criptomonedas\",\"datePublished\":\"2023-03-14T08:56:00+00:00\",\"dateModified\":\"2025-07-14T09:01:03+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/busquets.legal\\\/novedades-en-la-tributacion-de-las-criptomonedas-2\\\/\"},\"wordCount\":428,\"publisher\":{\"@id\":\"https:\\\/\\\/busquets.legal\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/busquets.legal\\\/novedades-en-la-tributacion-de-las-criptomonedas-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/busquets.legal\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/legal-img.webp\",\"articleSection\":[\"LegalNews\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/busquets.legal\\\/novedades-en-la-tributacion-de-las-criptomonedas-2\\\/\",\"url\":\"https:\\\/\\\/busquets.legal\\\/novedades-en-la-tributacion-de-las-criptomonedas-2\\\/\",\"name\":\"Novedades en la tributaci\u00f3n de las criptomonedas - Busquets\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/busquets.legal\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/busquets.legal\\\/novedades-en-la-tributacion-de-las-criptomonedas-2\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/busquets.legal\\\/novedades-en-la-tributacion-de-las-criptomonedas-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/busquets.legal\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/legal-img.webp\",\"datePublished\":\"2023-03-14T08:56:00+00:00\",\"dateModified\":\"2025-07-14T09:01:03+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/busquets.legal\\\/novedades-en-la-tributacion-de-las-criptomonedas-2\\\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/busquets.legal\\\/novedades-en-la-tributacion-de-las-criptomonedas-2\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/busquets.legal\\\/novedades-en-la-tributacion-de-las-criptomonedas-2\\\/#primaryimage\",\"url\":\"https:\\\/\\\/busquets.legal\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/legal-img.webp\",\"contentUrl\":\"https:\\\/\\\/busquets.legal\\\/wp-content\\\/uploads\\\/2024\\\/09\\\/legal-img.webp\",\"width\":1280,\"height\":720},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/busquets.legal\\\/novedades-en-la-tributacion-de-las-criptomonedas-2\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/busquets.legal\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Novedades en la tributaci\u00f3n de las criptomonedas\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/busquets.legal\\\/#website\",\"url\":\"https:\\\/\\\/busquets.legal\\\/\",\"name\":\"Busquets Abogados\",\"description\":\"Boutique legal y financiera desde 1940\",\"publisher\":{\"@id\":\"https:\\\/\\\/busquets.legal\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/busquets.legal\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/busquets.legal\\\/#organization\",\"name\":\"Busquets Abogados\",\"url\":\"https:\\\/\\\/busquets.legal\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/busquets.legal\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/busquets.legal\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/logo-busquets-1-scaled.webp\",\"contentUrl\":\"https:\\\/\\\/busquets.legal\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/logo-busquets-1-scaled.webp\",\"width\":2560,\"height\":332,\"caption\":\"Busquets Abogados\"},\"image\":{\"@id\":\"https:\\\/\\\/busquets.legal\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/busquets.legal\\\/#\\\/schema\\\/person\\\/0dae1699206d4cab0e2b0bc9a185ccea\",\"name\":\"Busquets\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/busquets.legal\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/cropped-busquets-img-253-96x96.webp\",\"url\":\"https:\\\/\\\/busquets.legal\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/cropped-busquets-img-253-96x96.webp\",\"contentUrl\":\"https:\\\/\\\/busquets.legal\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/cropped-busquets-img-253-96x96.webp\",\"caption\":\"Busquets\"},\"sameAs\":[\"https:\\\/\\\/busquets.legal\"],\"url\":\"https:\\\/\\\/busquets.legal\\\/ca\\\/author\\\/admin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Novetats en la tributaci\u00f3 de les criptomonedes - Busquets","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/busquets.legal\/ca\/novetats-en-la-tributacio-de-les-criptomonedes-2\/","og_locale":"ca_ES","og_type":"article","og_title":"Novedades en la tributaci\u00f3n de las criptomonedas - Busquets","og_description":"La Ley Antifraude recientemente ha establecido que, desde el 1 de enero de 2023, los contribuyentes (tanto empresas como particulares) que posean criptomonedas deber\u00e1n declarar a la Agencia Tributaria tanto la cantidad como su valor monetario a la finalizaci\u00f3n del periodo fiscal anterior. Aunque se trata de un tema muy novedoso, la Agencia Tributaria ya [&hellip;]","og_url":"https:\/\/busquets.legal\/ca\/novetats-en-la-tributacio-de-les-criptomonedes-2\/","og_site_name":"Busquets","article_published_time":"2023-03-14T08:56:00+00:00","article_modified_time":"2025-07-14T09:01:03+00:00","og_image":[{"width":1280,"height":720,"url":"https:\/\/busquets.legal\/wp-content\/uploads\/2024\/09\/legal-img.webp","type":"image\/webp"}],"author":"Busquets","twitter_card":"summary_large_image","twitter_misc":{"Escrit per":"Busquets","Temps estimat de lectura":"3 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/busquets.legal\/novedades-en-la-tributacion-de-las-criptomonedas-2\/#article","isPartOf":{"@id":"https:\/\/busquets.legal\/novedades-en-la-tributacion-de-las-criptomonedas-2\/"},"author":{"name":"Busquets","@id":"https:\/\/busquets.legal\/#\/schema\/person\/0dae1699206d4cab0e2b0bc9a185ccea"},"headline":"Novedades en la tributaci\u00f3n de las criptomonedas","datePublished":"2023-03-14T08:56:00+00:00","dateModified":"2025-07-14T09:01:03+00:00","mainEntityOfPage":{"@id":"https:\/\/busquets.legal\/novedades-en-la-tributacion-de-las-criptomonedas-2\/"},"wordCount":428,"publisher":{"@id":"https:\/\/busquets.legal\/#organization"},"image":{"@id":"https:\/\/busquets.legal\/novedades-en-la-tributacion-de-las-criptomonedas-2\/#primaryimage"},"thumbnailUrl":"https:\/\/busquets.legal\/wp-content\/uploads\/2024\/09\/legal-img.webp","articleSection":["LegalNews"],"inLanguage":"ca"},{"@type":"WebPage","@id":"https:\/\/busquets.legal\/novedades-en-la-tributacion-de-las-criptomonedas-2\/","url":"https:\/\/busquets.legal\/novedades-en-la-tributacion-de-las-criptomonedas-2\/","name":"Novetats en la tributaci\u00f3 de les criptomonedes - Busquets","isPartOf":{"@id":"https:\/\/busquets.legal\/#website"},"primaryImageOfPage":{"@id":"https:\/\/busquets.legal\/novedades-en-la-tributacion-de-las-criptomonedas-2\/#primaryimage"},"image":{"@id":"https:\/\/busquets.legal\/novedades-en-la-tributacion-de-las-criptomonedas-2\/#primaryimage"},"thumbnailUrl":"https:\/\/busquets.legal\/wp-content\/uploads\/2024\/09\/legal-img.webp","datePublished":"2023-03-14T08:56:00+00:00","dateModified":"2025-07-14T09:01:03+00:00","breadcrumb":{"@id":"https:\/\/busquets.legal\/novedades-en-la-tributacion-de-las-criptomonedas-2\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/busquets.legal\/novedades-en-la-tributacion-de-las-criptomonedas-2\/"]}]},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/busquets.legal\/novedades-en-la-tributacion-de-las-criptomonedas-2\/#primaryimage","url":"https:\/\/busquets.legal\/wp-content\/uploads\/2024\/09\/legal-img.webp","contentUrl":"https:\/\/busquets.legal\/wp-content\/uploads\/2024\/09\/legal-img.webp","width":1280,"height":720},{"@type":"BreadcrumbList","@id":"https:\/\/busquets.legal\/novedades-en-la-tributacion-de-las-criptomonedas-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/busquets.legal\/"},{"@type":"ListItem","position":2,"name":"Novedades en la tributaci\u00f3n de las criptomonedas"}]},{"@type":"WebSite","@id":"https:\/\/busquets.legal\/#website","url":"https:\/\/busquets.legal\/","name":"Busquets Advocats","description":"Boutique legal i financera des de 1940","publisher":{"@id":"https:\/\/busquets.legal\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/busquets.legal\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Organization","@id":"https:\/\/busquets.legal\/#organization","name":"Busquets Advocats","url":"https:\/\/busquets.legal\/","logo":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/busquets.legal\/#\/schema\/logo\/image\/","url":"https:\/\/busquets.legal\/wp-content\/uploads\/2024\/04\/logo-busquets-1-scaled.webp","contentUrl":"https:\/\/busquets.legal\/wp-content\/uploads\/2024\/04\/logo-busquets-1-scaled.webp","width":2560,"height":332,"caption":"Busquets Abogados"},"image":{"@id":"https:\/\/busquets.legal\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/busquets.legal\/#\/schema\/person\/0dae1699206d4cab0e2b0bc9a185ccea","name":"Busquets","image":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/busquets.legal\/wp-content\/uploads\/2024\/04\/cropped-busquets-img-253-96x96.webp","url":"https:\/\/busquets.legal\/wp-content\/uploads\/2024\/04\/cropped-busquets-img-253-96x96.webp","contentUrl":"https:\/\/busquets.legal\/wp-content\/uploads\/2024\/04\/cropped-busquets-img-253-96x96.webp","caption":"Busquets"},"sameAs":["https:\/\/busquets.legal"],"url":"https:\/\/busquets.legal\/ca\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/busquets.legal\/ca\/wp-json\/wp\/v2\/posts\/6946","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/busquets.legal\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/busquets.legal\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/busquets.legal\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/busquets.legal\/ca\/wp-json\/wp\/v2\/comments?post=6946"}],"version-history":[{"count":2,"href":"https:\/\/busquets.legal\/ca\/wp-json\/wp\/v2\/posts\/6946\/revisions"}],"predecessor-version":[{"id":6954,"href":"https:\/\/busquets.legal\/ca\/wp-json\/wp\/v2\/posts\/6946\/revisions\/6954"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/busquets.legal\/ca\/wp-json\/wp\/v2\/media\/4024"}],"wp:attachment":[{"href":"https:\/\/busquets.legal\/ca\/wp-json\/wp\/v2\/media?parent=6946"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/busquets.legal\/ca\/wp-json\/wp\/v2\/categories?post=6946"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/busquets.legal\/ca\/wp-json\/wp\/v2\/tags?post=6946"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}