{"id":5466,"date":"2026-06-19T10:47:55","date_gmt":"2026-06-19T08:47:55","guid":{"rendered":"https:\/\/graciacalbet.com\/blog\/assessor-fiscal-criptomonedes-2026\/"},"modified":"2026-06-19T10:47:55","modified_gmt":"2026-06-19T08:47:55","slug":"assessor-fiscal-criptomonedes-2026","status":"publish","type":"post","link":"https:\/\/graciacalbet.com\/ca\/fiscalidad\/assessor-fiscal-criptomonedes-2026\/","title":{"rendered":"8 claus per triar un assessor fiscal de criptomonedes el 2026"},"content":{"rendered":"<article style=\"width:100%;max-width:1180px;box-sizing:border-box;margin:0 auto;padding:0 clamp(18px,4vw,30px) clamp(40px,8vw,72px);color:#2b2b2b;font-family:Raleway,Arial,sans-serif;font-size:clamp(16px,3.8vw,18px);line-height:1.72;overflow-wrap:anywhere;word-break:break-word;\">\n<header style=\"position:relative;margin:0 0 clamp(34px,7vw,58px);padding:clamp(32px,8vw,78px) 0 clamp(28px,7vw,54px);text-align:center;border-bottom:1px solid #e6e6e6;overflow:hidden;\">\n    <img decoding=\"async\" style=\"position:absolute;right:-8%;top:4%;width:min(460px,72vw);max-width:none;opacity:.045;z-index:0;\" src=\"https:\/\/graciacalbet.com\/images\/graciacalbet-logo-transparent.svg\" alt=\"\"><\/p>\n<div style=\"position:relative;z-index:1;max-width:1040px;margin:0 auto;\">\n<p style=\"margin:0 0 18px;color:#797979;font-size:13px;font-weight:700;letter-spacing:.16em;text-transform:uppercase;\">Fiscalitat de criptomonedes<\/p>\n<h1 style=\"max-width:1020px;margin:0 auto 20px;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(34px,7vw,68px);line-height:1;font-weight:600;overflow-wrap:break-word;word-break:normal;\">8 claus per triar un assessor fiscal de criptomonedes el 2026<\/h1>\n<p style=\"max-width:860px;margin:0 auto 22px;color:#2b2b2b;font-size:clamp(18px,4.2vw,22px);line-height:1.55;\">Una guia per triar <strong style=\"color:#000;font-weight:800;\">assessor fiscal criptomonedes<\/strong>, reconstruir operacions, revisar models i documentar la posici\u00f3 abans de presentar impostos o respondre a Hisenda.<\/p>\n<div style=\"display:flex;flex-wrap:wrap;gap:10px 18px;align-items:center;justify-content:center;margin:0;color:#797979;font-size:14px;line-height:1.4;\">\n        <span style=\"display:inline-block;\">\u00daltima revisi\u00f3: maig de 2026<\/span><br \/>\n        <span style=\"display:inline-block;width:28px;height:1px;background:#d7d7d7;\"><\/span><br \/>\n        <span style=\"display:inline-block;\">IRPF, criptoactius, patrimoni i procediments tributaris<\/span>\n      <\/div>\n<\/p><\/div>\n<\/header>\n<figure style=\"max-width:960px;margin:0 auto clamp(34px,7vw,52px);padding:0;\">\n    <img decoding=\"async\" style=\"display:block;width:100%;max-height:clamp(300px,58vw,520px);object-fit:cover;background:#f3f3f3;\" src=\"https:\/\/graciacalbet.com\/images\/graciacalbet-derecho-laboral.webp\" alt=\"Taula jur\u00eddica amb documentaci\u00f3 fiscal per revisar operacions amb criptoactius\"><figcaption style=\"margin:0;padding:12px 0 0;color:#797979;font-size:14px;line-height:1.45;border-top:1px solid #e6e6e6;\">La fiscalitat cripto exigeix reconstruir dades, classificar operacions i conservar prova abans de declarar.<\/figcaption><\/figure>\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(min(100%,260px),1fr));gap:0;margin:0 0 clamp(30px,6vw,46px);border-top:1px solid #000;border-bottom:1px solid #e6e6e6;\">\n<p style=\"margin:0;padding:18px 18px 18px 0;color:#2b2b2b;font-size:15px;line-height:1.5;border-bottom:1px solid #e6e6e6;\"><strong style=\"display:block;margin:0 0 4px;color:#000;font-weight:800;\">Enfocament<\/strong> Inversors, professionals, empreses i patrimonis amb criptoactius.<\/p>\n<p style=\"margin:0;padding:18px;color:#2b2b2b;font-size:15px;line-height:1.5;border-bottom:1px solid #e6e6e6;\"><strong style=\"display:block;margin:0 0 4px;color:#000;font-weight:800;\">Risc principal<\/strong> Declarar amb historials incomplets, swaps omesos o models informatius mal valorats.<\/p>\n<p style=\"margin:0;padding:18px 0 18px 18px;color:#2b2b2b;font-size:15px;line-height:1.5;border-bottom:1px solid #e6e6e6;\"><strong style=\"display:block;margin:0 0 4px;color:#000;font-weight:800;\">Decisi\u00f3 \u00fatil<\/strong> Ordenar operacions i documentaci\u00f3 abans de calcular impostos.<\/p>\n<\/p><\/div>\n<nav aria-label=\"Taula de continguts\" style=\"max-width:860px;margin:0 auto clamp(30px,6vw,48px);padding:0;border-top:1px solid #000;border-bottom:1px solid #e6e6e6;\">\n<p style=\"margin:0;padding:16px 0 12px;color:#000;font-size:13px;font-weight:800;letter-spacing:.16em;text-transform:uppercase;\">Contingut de l&#8217;article<\/p>\n<ol style=\"display:block;margin:0;padding:0;color:#2b2b2b;font-size:clamp(15px,3.8vw,16px);line-height:1.45;list-style:none;\">\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;overflow-wrap:anywhere;word-break:break-word;\" href=\"#claus-assessor-fiscal-criptomonedes\"><span style=\"color:#797979;font-weight:800;\">01<\/span><span>8 claus per triar assessor fiscal criptomonedes<\/span><\/a><\/li>\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;overflow-wrap:anywhere;word-break:break-word;\" href=\"#models-riscos-cripto\"><span style=\"color:#797979;font-weight:800;\">02<\/span><span>Models, riscos i decisions abans de declarar<\/span><\/a><\/li>\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;overflow-wrap:anywhere;word-break:break-word;\" href=\"#documentacio-cripto\"><span style=\"color:#797979;font-weight:800;\">03<\/span><span>Documentaci\u00f3 que ha de revisar l&#8217;assessor<\/span><\/a><\/li>\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;overflow-wrap:anywhere;word-break:break-word;\" href=\"#regularitzacio-hisenda-cripto\"><span style=\"color:#797979;font-weight:800;\">04<\/span><span>Quan demanar ajuda i com regularitzar<\/span><\/a><\/li>\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;overflow-wrap:anywhere;word-break:break-word;\" href=\"#graciacalbet-cripto\"><span style=\"color:#797979;font-weight:800;\">05<\/span><span>Com pot ajudar-te GraciaCalbet<\/span><\/a><\/li>\n<li style=\"margin:0;padding:14px 0;border-top:1px solid #e6e6e6;\"><a style=\"display:flex;gap:14px;color:#2b2b2b;font-weight:700;text-decoration:none;overflow-wrap:anywhere;word-break:break-word;\" href=\"#preguntes-frequents\"><span style=\"color:#797979;font-weight:800;\">06<\/span><span>Preguntes Freq\u00fcents (FAQs)<\/span><\/a><\/li>\n<\/ol>\n<\/nav>\n<div style=\"margin:0 0 clamp(30px,6vw,44px);padding:clamp(20px,5vw,28px);background:#f3f3f3;border-left:2px solid #000;\">\n<p style=\"margin:0 0 14px;\"><strong style=\"color:#000;font-weight:800;\">Aquestes s\u00f3n les 8 claus que recomanem revisar abans de contractar:<\/strong><\/p>\n<ol style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(min(100%,300px),1fr));gap:10px 22px;margin:0;padding:0;list-style:none;color:#2b2b2b;\">\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">01<\/strong> Experi\u00e8ncia real en fiscalitat cripto<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">02<\/strong> IRPF, guanys i p\u00e8rdues patrimonials<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">03<\/strong> Staking, DeFi, airdrops i mineria<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">04<\/strong> Model 721 i cripto a l&#8217;estranger<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">05<\/strong> Patrimoni, resid\u00e8ncia i grans carteres<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">06<\/strong> Reconciliaci\u00f3 d&#8217;exchanges i wallets<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">07<\/strong> Regularitzaci\u00f3, requeriments i inspeccions<\/li>\n<li style=\"margin:0;padding:0 0 10px;border-bottom:1px solid #d7d7d7;\"><strong style=\"color:#000;font-weight:800;\">08<\/strong> Coordinaci\u00f3 legal, fiscal i de gestoria<\/li>\n<\/ol><\/div>\n<p style=\"margin:0 0 18px;\">Buscar un <strong style=\"color:#000;font-weight:800;\">assessor fiscal criptomonedes<\/strong> acostuma a passar quan l&#8217;inversor ja ha operat en diversos exchanges, ha fet swaps, staking, DeFi, vendes parcials o moviments entre wallets i no sap com traduir tot aix\u00f2 a una declaraci\u00f3 fiscal defensable.<\/p>\n<p style=\"margin:0 0 18px;\">El problema no \u00e9s nom\u00e9s declarar. \u00c9s reconstruir les dades, distingir una transfer\u00e8ncia interna d&#8217;una transmissi\u00f3, valorar si hi ha monedes virtuals situades a l&#8217;estranger, revisar patrimoni i preparar una explicaci\u00f3 que pugui sostenir-se si Hisenda sol\u00b7licita informaci\u00f3.<\/p>\n<p style=\"margin:0 0 18px;\">L&#8217;Ag\u00e8ncia Tribut\u00e0ria tracta les transmissions i permutes de monedes virtuals com a operacions que poden generar guanys o p\u00e8rdues patrimonials en IRPF. Per aix\u00f2 conv\u00e9 revisar fets i documentaci\u00f3 abans de presentar impostos, especialment si hi ha autocust\u00f2dia, plataformes estrangeres o exercicis anteriors pendents.<\/p>\n<p style=\"margin:0 0 22px;\">Un bon assessor ha de combinar criteri fiscal i m\u00e8tode documental: primer reconstruir els fets, despr\u00e9s classificar les operacions i nom\u00e9s despr\u00e9s decidir com declarar o regularitzar.<\/p>\n<h2 id=\"claus-assessor-fiscal-criptomonedes\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">8 claus per triar assessor fiscal criptomonedes<\/h2>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">1. Experi\u00e8ncia real en fiscalitat cripto<\/h3>\n<p style=\"margin:0 0 16px;\">No n&#8217;hi ha prou amb saber presentar una declaraci\u00f3 de la renda. Les criptomonedes poden incloure permutes, operacions en exchanges estrangers, autocust\u00f2dia, staking, airdrops, NFTs, DeFi, lending, p\u00e8rdues per hackeig o plataformes que han deixat d&#8217;operar.<\/p>\n<p style=\"margin:0 0 16px;\">Un assessor ha de demanar exchanges utilitzats, wallets pr\u00f2pies, operacions fiat-cripto, swaps, rewards, comissions, transfer\u00e8ncies entre moneders i prova de cada moviment rellevant. Si alg\u00fa promet declarar sense revisar informes, CSV, wallets o naturalesa de les operacions, probablement no est\u00e0 mesurant b\u00e9 el risc.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">2. IRPF, guanys i p\u00e8rdues patrimonials<\/h3>\n<p style=\"margin:0 0 16px;\">L&#8217;<a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/Ayuda\/23Presentacion\/100\/7_6_6_2\/ganancias_perdidas_monedas_virtuales.html\" target=\"_blank\" rel=\"noopener\">Ag\u00e8ncia Tribut\u00e0ria explica la tributaci\u00f3 de guanys i p\u00e8rdues per monedes virtuals<\/a> quan es venen per diners o es permuten per altres monedes virtuals. Canviar una cripto per una altra pot tenir efecte fiscal encara que no es retirin diners al banc.<\/p>\n<p style=\"margin:0 0 16px;\">El c\u00e0lcul ha de revisar valor d&#8217;adquisici\u00f3, valor de transmissi\u00f3, dates, despeses associades, tipus de canvi a euros, criteri d&#8217;identificaci\u00f3 d&#8217;unitats, guanys compensables i operacions no tancades. Tamb\u00e9 conv\u00e9 revisar p\u00e8rdues, per\u00f2 nom\u00e9s si estan justificades i encaixen amb la documentaci\u00f3 disponible.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">3. Staking, DeFi, airdrops i mineria<\/h3>\n<p style=\"margin:0 0 16px;\">Les carteres actuals no sempre tenen nom\u00e9s compres i vendes. Hi pot haver staking custodial o no custodial, rewards, airdrops, mineria, lending, liquidity pools, forks, wrapped tokens, NFTs o bots de trading. Aquestes operacions no s&#8217;han de tractar amb una regla \u00fanica.<\/p>\n<p style=\"margin:0 0 16px;\">Una eina pot ordenar dades, per\u00f2 el criteri fiscal s&#8217;ha de validar quan l&#8217;operativa no \u00e9s est\u00e0ndard. En operacions complexes, <strong style=\"color:#000;font-weight:800;\">software i assessorament han de treballar junts<\/strong>: l&#8217;eina reconstrueix; l&#8217;assessor interpreta i documenta.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">4. Model 721 i criptomonedes a l&#8217;estranger<\/h3>\n<p style=\"margin:0 0 16px;\">El <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/todas-gestiones\/impuestos-tasas\/declaraciones-informativas\/modelo-721-decla-sobre-monedas-extranjero\/preguntas-frecuentes-sobre-modelo-721.html\" target=\"_blank\" rel=\"noopener\">Model 721<\/a> informa sobre monedes virtuals situades a l&#8217;estranger quan es compleixen els requisits aplicables. L&#8217;obligaci\u00f3 pot afectar residents a Espanya amb titularitat, autoritzaci\u00f3, benefici o poder de disposici\u00f3 sobre criptoactius custodiats fora.<\/p>\n<p style=\"margin:0 0 16px;\">Abans de presentar o descartar el model cal revisar si hi ha cust\u00f2dia per tercer, on est\u00e0 situat el prove\u00efdor, si existeix autocust\u00f2dia, el valor conjunt a 31 de desembre, declaracions anteriors i increments rellevants.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">5. Patrimoni, resid\u00e8ncia fiscal i grans carteres<\/h3>\n<p style=\"margin:0 0 16px;\">Les criptomonedes poden afectar l&#8217;Impost sobre el Patrimoni, grans patrimonis, successions, donacions, societats patrimonials i resid\u00e8ncia fiscal. Aix\u00f2 importa especialment si la cartera \u00e9s elevada, hi ha exchanges estrangers, societats, patrimoni familiar internacional o trasllat a un altre pa\u00eds.<\/p>\n<p style=\"margin:0 0 16px;\">No \u00e9s el mateix un inversor particular amb poques operacions que un fundador blockchain, una empresa amb tresoreria digital o una fam\u00edlia que ha de planificar her\u00e8ncia d&#8217;actius digitals. La foto patrimonial completa evita decisions a\u00efllades.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">6. Reconciliaci\u00f3 d&#8217;exchanges i wallets<\/h3>\n<p style=\"margin:0 0 16px;\">El principal problema acostuma a estar en la qualitat de l&#8217;historial. Els exchanges exporten dades amb formats diferents, les wallets no sempre identifiquen contrapart, DeFi fragmenta operacions i els moviments entre plataformes poden semblar vendes si no es classifiquen b\u00e9.<\/p>\n<p style=\"margin:0 0 16px;\">La reconciliaci\u00f3 evita dos errors oposats: declarar transfer\u00e8ncies internes com si fossin transmissions o deixar fora operacions fiscalment rellevants perqu\u00e8 no hi va haver retirada a euros. Tamb\u00e9 permet explicar d&#8217;on surt el resultat si Hisenda pregunta.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">7. Regularitzaci\u00f3, requeriments i inspeccions<\/h3>\n<p style=\"margin:0 0 16px;\">Si ja existeix av\u00eds, requeriment, proposta de liquidaci\u00f3 o exercicis anteriors sense revisar, no conv\u00e9 respondre de manera precipitada. Primer cal identificar exercicis afectats, declaracions presentades, operacions omeses, sancions possibles i documentaci\u00f3 disponible.<\/p>\n<p style=\"margin:0 0 16px;\">Corregir una declaraci\u00f3, presentar complement\u00e0ria, contestar un requeriment o defensar una posici\u00f3 controvertida s\u00f3n vies diferents. L&#8217;estrat\u00e8gia ha de ser coherent en tots els exercicis no prescrits.<\/p>\n<h3 style=\"margin:30px 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(18px,4.6vw,22px);line-height:1.25;font-weight:800;\">8. Coordinaci\u00f3 legal, fiscal i de gestoria<\/h3>\n<p style=\"margin:0 0 16px;\">La fiscalitat cripto pot connectar amb dret mercantil, contractes, compliance, propietat intel\u00b7lectual, successions, resid\u00e8ncia fiscal, procediments tributaris i gestoria. Un assessorament limitat al c\u00e0lcul pot quedar curt si hi ha societats, her\u00e8ncies, pagaments en cripto o estructura internacional.<\/p>\n<h2 id=\"models-riscos-cripto\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Models, riscos i decisions abans de declarar<\/h2>\n<p style=\"margin:0 0 16px;\">Abans de parlar d&#8217;impostos concrets, l&#8217;assessor ha de respondre una pregunta m\u00e9s b\u00e0sica: quins fets pot provar el contribuent. La declaraci\u00f3 ser\u00e0 m\u00e9s s\u00f2lida si abans s&#8217;han ordenat saldos, dates, titularitats, wallets, prove\u00efdors i resid\u00e8ncia fiscal.<\/p>\n<p style=\"margin:0 0 16px;\">La <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764\" target=\"_blank\" rel=\"noopener\">Llei de l&#8217;IRPF<\/a> s&#8217;ha de revisar juntament amb l&#8217;historial real d&#8217;operacions. En cripto, un mateix moviment pot plantejar preguntes sobre guanys, rendiments, activitat professional, patrimoni o obligacions informatives.<\/p>\n<div style=\"overflow-x:auto;margin:24px 0;border:1px solid #e6e6e6;\">\n<table style=\"width:100%;min-width:860px;border-collapse:collapse;background:#fff;\">\n<thead>\n<tr>\n<th style=\"padding:14px;background:#000;color:#fff;text-align:left;font-weight:800;border-bottom:1px solid #e6e6e6;\">Model o impost<\/th>\n<th style=\"padding:14px;background:#000;color:#fff;text-align:left;font-weight:800;border-bottom:1px solid #e6e6e6;\">Quan pot apar\u00e8ixer<\/th>\n<th style=\"padding:14px;background:#000;color:#fff;text-align:left;font-weight:800;border-bottom:1px solid #e6e6e6;\">Risc habitual<\/th>\n<th style=\"padding:14px;background:#000;color:#fff;text-align:left;font-weight:800;border-bottom:1px solid #e6e6e6;\">Decisi\u00f3 pr\u00e8via<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">IRPF \/ Model 100<\/strong><\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Vendes, permutes, guanys, p\u00e8rdues i possibles rendiments.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Creure que nom\u00e9s tributa la retirada a euros.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Classificar cada operaci\u00f3 i validar valors d&#8217;adquisici\u00f3 i transmissi\u00f3.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Model 721<\/strong><\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Monedes virtuals situades a l&#8217;estranger quan se superen llindars.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">No distingir exchange estranger, cust\u00f2dia i autocust\u00f2dia.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Revisar prove\u00efdor, saldos a 31 de desembre i historial de declaracions.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Patrimoni \/ Model 714<\/strong><\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Carteres rellevants dins d&#8217;una foto patrimonial \u00e0mplia.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Mirar nom\u00e9s la renda i oblidar saldos patrimonials.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Valorar criptoactius, resid\u00e8ncia fiscal i normativa auton\u00f2mica aplicable.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Models 172 i 173<\/strong><\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Prestadors de serveis sobre monedes virtuals, no tot inversor particular.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Confondre obligacions de plataformes amb obligacions del client.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Identificar si el contribuent nom\u00e9s inverteix o presta serveis cripto.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:14px;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Activitat econ\u00f2mica \/ societats<\/strong><\/td>\n<td style=\"padding:14px;vertical-align:top;\">Mineria, trading professional, cobraments en cripto o tresoreria empresarial.<\/td>\n<td style=\"padding:14px;vertical-align:top;\">Declarar-ho com a cartera personal sense revisar la realitat econ\u00f2mica.<\/td>\n<td style=\"padding:14px;vertical-align:top;\">Distingir inversor, aut\u00f2nom, societat, projecte professional i comptabilitat.<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<div style=\"margin:24px 0;padding:20px 22px;background:#f3f3f3;border:1px solid #e6e6e6;border-left:2px solid #000;\">\n<p style=\"margin:0;color:#2b2b2b;\"><strong style=\"color:#000;font-weight:800;\">Nota prudent:<\/strong> no conv\u00e9 presentar impostos cripto amb una xifra a\u00efllada d&#8217;una calculadora si falten exchanges, wallets, transfer\u00e8ncies internes, comissions o criteri sobre DeFi. Primer es reconstrueix; despr\u00e9s es declara.<\/p>\n<\/p><\/div>\n<h2 id=\"documentacio-cripto\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Documentaci\u00f3 que ha de revisar l&#8217;assessor<\/h2>\n<p style=\"margin:0 0 16px;\">La documentaci\u00f3 \u00e9s la base d&#8217;una declaraci\u00f3 defensable. Sense dades completes, qualsevol c\u00e0lcul fiscal queda debilitat. En carteres complexes, conv\u00e9 comen\u00e7ar abans de la campanya de renda, perqu\u00e8 alguns exchanges canvien formats, limiten hist\u00f2rics o deixen d&#8217;operar.<\/p>\n<div style=\"overflow-x:auto;margin:24px 0;border:1px solid #e6e6e6;\">\n<table style=\"width:100%;min-width:820px;border-collapse:collapse;background:#fff;\">\n<thead>\n<tr>\n<th style=\"padding:14px;background:#000;color:#fff;text-align:left;font-weight:800;border-bottom:1px solid #e6e6e6;\">Document o dada<\/th>\n<th style=\"padding:14px;background:#000;color:#fff;text-align:left;font-weight:800;border-bottom:1px solid #e6e6e6;\">Per qu\u00e8 importa<\/th>\n<th style=\"padding:14px;background:#000;color:#fff;text-align:left;font-weight:800;border-bottom:1px solid #e6e6e6;\">Alerta que ha de revisar l&#8217;assessor<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">CSV i informes d&#8217;exchanges<\/strong><\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Permeten reconstruir compres, vendes, swaps, comissions i saldos.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Hist\u00f2rics incomplets, canvis de format o duplicitats.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Adreces de wallets pr\u00f2pies<\/strong><\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Ajuden a separar autocust\u00f2dia, transfer\u00e8ncies internes i operacions reals.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Moviments classificats com a vendes sense ser-ho.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Staking, rewards i airdrops<\/strong><\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">No sempre encaixen com a simple guany per compravenda.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Imports petits repetits sense valoraci\u00f3 ni data.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Operacions DeFi i NFTs<\/strong><\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Poden fragmentar una operaci\u00f3 en diversos esdeveniments t\u00e8cnics.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Bridges, wrapped tokens, liquidity pools o tokens sense mercat clar.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Extractes bancaris<\/strong><\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Connecten entrades i sortides fiat amb plataformes.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Difer\u00e8ncies entre dip\u00f2sits bancaris i compres registrades.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:14px;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Declaracions i avisos previs<\/strong><\/td>\n<td style=\"padding:14px;vertical-align:top;\">Permeten revisar exercicis no prescrits i coher\u00e8ncia hist\u00f2rica.<\/td>\n<td style=\"padding:14px;vertical-align:top;\">Complement\u00e0ries sense visi\u00f3 de conjunt o respostes precipitades.<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<div style=\"margin:24px 0;padding:22px;background:#ffffff;border:1px solid #e6e6e6;\">\n<h3 style=\"margin:0 0 12px;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(20px,5.2vw,23px);line-height:1.25;font-weight:800;\">Checklist abans de presentar<\/h3>\n<ul style=\"margin:0 0 0 22px;padding:0;\">\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Resid\u00e8ncia fiscal:<\/strong> confirmar des de quin exercici tributa a Espanya i si hi ha canvi de pa\u00eds.<\/li>\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Historial complet:<\/strong> revisar tots els exchanges, wallets i anys afectats.<\/li>\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Classificaci\u00f3:<\/strong> separar compres, vendes, permutes, transfer\u00e8ncies internes, rewards i operacions DeFi.<\/li>\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Models informatius:<\/strong> analitzar 721, 720 i altres models nom\u00e9s despr\u00e9s d&#8217;identificar titularitat i ubicaci\u00f3.<\/li>\n<li style=\"margin:0 0 7px;\"><strong style=\"color:#000;font-weight:800;\">Patrimoni:<\/strong> valorar si la cartera afecta l&#8217;Impost sobre el Patrimoni o altres impostos patrimonials.<\/li>\n<li style=\"margin:0;\"><strong style=\"color:#000;font-weight:800;\">Narrativa fiscal:<\/strong> preparar una explicaci\u00f3 clara de dades, criteris i documents conservats.<\/li>\n<\/ul><\/div>\n<h2 id=\"regularitzacio-hisenda-cripto\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Quan demanar ajuda i com regularitzar<\/h2>\n<p style=\"margin:0 0 16px;\">No tot inversor necessita el mateix nivell d&#8217;assessorament. Una compra petita sense vendes pot tenir un risc diferent del d&#8217;una cartera amb centenars d&#8217;operacions, staking, DeFi, plataformes estrangeres o exercicis anteriors sense declarar.<\/p>\n<div style=\"overflow-x:auto;margin:24px 0;border:1px solid #e6e6e6;\">\n<table style=\"width:100%;min-width:780px;border-collapse:collapse;background:#fff;\">\n<thead>\n<tr>\n<th style=\"padding:14px;background:#000;color:#fff;text-align:left;font-weight:800;border-bottom:1px solid #e6e6e6;\">Escenari<\/th>\n<th style=\"padding:14px;background:#000;color:#fff;text-align:left;font-weight:800;border-bottom:1px solid #e6e6e6;\">Risc<\/th>\n<th style=\"padding:14px;background:#000;color:#fff;text-align:left;font-weight:800;border-bottom:1px solid #e6e6e6;\">Actuaci\u00f3 recomanada<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Swaps i vendes no declarades<\/strong><\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Guanys o p\u00e8rdues omeses en IRPF.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Reconstruir exercicis, calcular impacte i valorar regularitzaci\u00f3.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Av\u00eds o requeriment d&#8217;Hisenda<\/strong><\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Respondre sense dades o admetre errors sense analitzar abast.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Revisar expedient, dades disponibles i estrat\u00e8gia de contestaci\u00f3.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Canvi de resid\u00e8ncia fiscal<\/strong><\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">No saber des de quina data es declaren rendes i actius a Espanya.<\/td>\n<td style=\"padding:14px;border-bottom:1px solid #e6e6e6;vertical-align:top;\">Documentar dies, centre d&#8217;interessos, certificats i cartera cripto.<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:14px;vertical-align:top;\"><strong style=\"color:#000;font-weight:800;\">Activitat professional cripto<\/strong><\/td>\n<td style=\"padding:14px;vertical-align:top;\">Barrejar patrimoni personal, empresa, cobraments i comptabilitat.<\/td>\n<td style=\"padding:14px;vertical-align:top;\">Revisar estructura, contractes, facturaci\u00f3, comptabilitat i obligacions peri\u00f2diques.<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<div style=\"position:relative;margin:clamp(28px,6vw,42px) 0;padding:clamp(22px,5vw,34px);background:#f3f3f3;border-top:1px solid #000;border-bottom:1px solid #e6e6e6;\">\n<div style=\"display:grid;grid-template-columns:repeat(auto-fit,minmax(min(100%,260px),1fr));gap:18px 28px;align-items:center;\">\n<div>\n<p style=\"margin:0 0 8px;color:#797979;font-size:13px;font-weight:800;letter-spacing:.16em;text-transform:uppercase;\">Revisi\u00f3 preventiva<\/p>\n<p style=\"margin:0;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(25px,5.4vw,36px);line-height:1.04;font-weight:600;\">Tens cripto en diversos exchanges o fora d&#8217;Espanya?<\/p>\n<\/p><\/div>\n<div>\n<p style=\"margin:0 0 16px;color:#2b2b2b;line-height:1.62;\">Abans de presentar renda, Patrimoni o Model 721, conv\u00e9 revisar resid\u00e8ncia, cust\u00f2dia, saldos i tra\u00e7abilitat d&#8217;operacions.<\/p>\n<p style=\"display:flex;flex-wrap:wrap;gap:10px;margin:0;\">\n          <a style=\"display:inline-block;padding:13px 20px;background:#000;color:#fff;border:1px solid #000;font-weight:800;line-height:1;text-decoration:none;\" href=\"https:\/\/graciacalbet.com\/contacto\/\">Sol\u00b7licitar revisi\u00f3<\/a><br \/>\n          <a style=\"display:inline-block;padding:13px 20px;background:#fff;color:#000;border:1px solid #000;font-weight:800;line-height:1;text-decoration:none;\" href=\"https:\/\/graciacalbet.com\/servicios\/fiscal\/asesor-fiscal-criptomonedas\/\">Veure servei cripto<\/a>\n        <\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<h2 id=\"graciacalbet-cripto\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Com pot ajudar-te GraciaCalbet<\/h2>\n<p style=\"margin:0 0 16px;\">A GraciaCalbet oferim assessorament fiscal per a persones f\u00edsiques i jur\u00eddiques que operen amb <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/graciacalbet.com\/servicios\/fiscal\/asesor-fiscal-criptomonedas\/\">criptomonedes i criptoactius<\/a>. El nostre equip combina criteri fiscal, suport legal i gestoria perqu\u00e8 la declaraci\u00f3 no sigui nom\u00e9s un c\u00e0lcul, sin\u00f3 una posici\u00f3 documentada.<\/p>\n<p style=\"margin:0 0 16px;\">Podem ajudar-te a revisar compravendes, staking, airdrops, mineria, DeFi, Model 721, Impost sobre el Patrimoni, regularitzacions i requeriments d&#8217;Hisenda. Tamb\u00e9 connectem aquest treball amb <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/graciacalbet.com\/servicios\/fiscal\/\">dret fiscal<\/a>, <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/graciacalbet.com\/servicios\/fiscal\/asesor-fiscal-internacional\/\">assessorament fiscal internacional<\/a> i <a style=\"color:#000;font-weight:700;text-decoration:underline;text-decoration-color:#797979;text-underline-offset:4px;\" href=\"https:\/\/graciacalbet.com\/servicios\/administrativo\/procedimientos-tributarios-y-fiscales\/\">procediments tributaris<\/a> quan el cas ho requereix.<\/p>\n<div style=\"position:relative;margin:clamp(28px,6vw,44px) 0;padding:clamp(26px,6vw,42px);background:#000;color:#fff;overflow:hidden;\">\n    <img decoding=\"async\" style=\"position:absolute;right:-6%;bottom:-18%;width:min(520px,82vw);max-width:none;opacity:.12;\" src=\"https:\/\/graciacalbet.com\/images\/graciacalbet-logo-transparent-alt.svg\" alt=\"\"><\/p>\n<div style=\"position:relative;z-index:1;display:grid;grid-template-columns:repeat(auto-fit,minmax(min(100%,280px),1fr));gap:clamp(18px,5vw,34px);align-items:end;\">\n<div>\n<p style=\"margin:0 0 10px;color:#fff;font-size:13px;font-weight:800;letter-spacing:.16em;text-transform:uppercase;\">GRACIACALBET<\/p>\n<p style=\"margin:0;color:#fff;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(28px,6vw,44px);line-height:1.02;font-weight:600;\">Fiscalitat cripto amb criteri legal i documental<\/p>\n<\/p><\/div>\n<div>\n<p style=\"margin:0 0 18px;color:#f3f3f3;line-height:1.62;\">Si la teva cartera combina exchanges, autocust\u00f2dia, DeFi o resid\u00e8ncia internacional, revisem primer els fets i despr\u00e9s l&#8217;estrat\u00e8gia fiscal.<\/p>\n<p style=\"display:flex;flex-wrap:wrap;gap:10px;margin:0;\">\n          <a style=\"display:inline-block;padding:13px 20px;background:#ffffff;color:#000;border:1px solid #ffffff;font-weight:800;line-height:1;text-decoration:none;\" href=\"https:\/\/graciacalbet.com\/contacto\/\">Sol\u00b7licitar consulta<\/a><br \/>\n          <a style=\"display:inline-block;padding:13px 20px;background:transparent;color:#fff;border:1px solid #ffffff;font-weight:800;line-height:1;text-decoration:none;\" href=\"https:\/\/graciacalbet.com\/servicios\/fiscal\/asesor-fiscal-criptomonedas\/\">Veure servei<\/a>\n        <\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<h2 id=\"preguntes-frequents\" style=\"margin:clamp(48px,9vw,68px) 0 20px;padding-top:20px;border-top:1px solid #000;color:#000;font-family:PlayfairDisplay,Georgia,serif;font-size:clamp(27px,5.8vw,42px);line-height:1.04;font-weight:600;\">Preguntes Freq\u00fcents (FAQs)<\/h2>\n<div style=\"margin:0 0 clamp(32px,7vw,48px);border-top:1px solid #000;\">\n<details style=\"border-bottom:1px solid #e6e6e6;\">\n<summary style=\"cursor:pointer;list-style:none;padding:18px 0;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(17px,4.4vw,21px);line-height:1.25;font-weight:800;\"><span style=\"display:flex;align-items:center;justify-content:space-between;gap:18px;\"><span>Qu\u00e8 fa un assessor fiscal de criptomonedes?<\/span><span aria-hidden=\"true\" style=\"flex:0 0 auto;display:inline-flex;align-items:center;justify-content:center;width:28px;height:28px;border:1px solid #000;color:#000;font-size:20px;line-height:1;font-weight:400;\">+<\/span><\/span><\/summary>\n<p style=\"margin:0 0 18px;color:#2b2b2b;line-height:1.68;\">Revisa operacions amb criptoactius, calcula guanys i p\u00e8rdues, analitza IRPF, Model 721, Patrimoni i possibles regularitzacions, i ajuda a documentar la posici\u00f3 fiscal davant Hisenda.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e6e6e6;\">\n<summary style=\"cursor:pointer;list-style:none;padding:18px 0;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(17px,4.4vw,21px);line-height:1.25;font-weight:800;\"><span style=\"display:flex;align-items:center;justify-content:space-between;gap:18px;\"><span>He de declarar criptomonedes si no he retirat euros?<\/span><span aria-hidden=\"true\" style=\"flex:0 0 auto;display:inline-flex;align-items:center;justify-content:center;width:28px;height:28px;border:1px solid #000;color:#000;font-size:20px;line-height:1;font-weight:400;\">+<\/span><\/span><\/summary>\n<p style=\"margin:0 0 18px;color:#2b2b2b;line-height:1.68;\">Dep\u00e8n de les operacions. Si nom\u00e9s vas comprar i mantens, pot no haver-hi guany realitzat en IRPF. Si vas vendre o vas intercanviar una criptomoneda per una altra, pot existir guany o p\u00e8rdua patrimonial encara que no hagis retirat euros al banc.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e6e6e6;\">\n<summary style=\"cursor:pointer;list-style:none;padding:18px 0;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(17px,4.4vw,21px);line-height:1.25;font-weight:800;\"><span style=\"display:flex;align-items:center;justify-content:space-between;gap:18px;\"><span>Qu\u00e8 \u00e9s el Model 721?<\/span><span aria-hidden=\"true\" style=\"flex:0 0 auto;display:inline-flex;align-items:center;justify-content:center;width:28px;height:28px;border:1px solid #000;color:#000;font-size:20px;line-height:1;font-weight:400;\">+<\/span><\/span><\/summary>\n<p style=\"margin:0 0 18px;color:#2b2b2b;line-height:1.68;\">\u00c9s una declaraci\u00f3 informativa sobre monedes virtuals situades a l&#8217;estranger. Pot afectar residents a Espanya amb cripto custodiada per determinades plataformes estrangeres quan se superen els llindars aplicables.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e6e6e6;\">\n<summary style=\"cursor:pointer;list-style:none;padding:18px 0;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(17px,4.4vw,21px);line-height:1.25;font-weight:800;\"><span style=\"display:flex;align-items:center;justify-content:space-between;gap:18px;\"><span>Quan es presenta el Model 721?<\/span><span aria-hidden=\"true\" style=\"flex:0 0 auto;display:inline-flex;align-items:center;justify-content:center;width:28px;height:28px;border:1px solid #000;color:#000;font-size:20px;line-height:1;font-weight:400;\">+<\/span><\/span><\/summary>\n<p style=\"margin:0 0 18px;color:#2b2b2b;line-height:1.68;\">L&#8217;Ag\u00e8ncia Tribut\u00e0ria situa la seva presentaci\u00f3 entre l&#8217;1 de gener i el 31 de mar\u00e7 de l&#8217;any seg\u00fcent a l&#8217;exercici informat. Abans de presentar-lo, conv\u00e9 revisar cust\u00f2dia, ubicaci\u00f3, saldos i declaracions pr\u00e8vies.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e6e6e6;\">\n<summary style=\"cursor:pointer;list-style:none;padding:18px 0;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(17px,4.4vw,21px);line-height:1.25;font-weight:800;\"><span style=\"display:flex;align-items:center;justify-content:space-between;gap:18px;\"><span>Quins documents necessita un assessor fiscal cripto?<\/span><span aria-hidden=\"true\" style=\"flex:0 0 auto;display:inline-flex;align-items:center;justify-content:center;width:28px;height:28px;border:1px solid #000;color:#000;font-size:20px;line-height:1;font-weight:400;\">+<\/span><\/span><\/summary>\n<p style=\"margin:0 0 18px;color:#2b2b2b;line-height:1.68;\">Historials d&#8217;exchanges, CSV, wallets, dip\u00f2sits, retirades, swaps, comissions, operacions DeFi, staking, extractes bancaris, declaracions anteriors i comunicacions d&#8217;Hisenda si existeixen.<\/p>\n<\/details>\n<details style=\"border-bottom:1px solid #e6e6e6;\">\n<summary style=\"cursor:pointer;list-style:none;padding:18px 0;color:#000;font-family:Raleway,Arial,sans-serif;font-size:clamp(17px,4.4vw,21px);line-height:1.25;font-weight:800;\"><span style=\"display:flex;align-items:center;justify-content:space-between;gap:18px;\"><span>Puc regularitzar criptomonedes d&#8217;anys anteriors?<\/span><span aria-hidden=\"true\" style=\"flex:0 0 auto;display:inline-flex;align-items:center;justify-content:center;width:28px;height:28px;border:1px solid #000;color:#000;font-size:20px;line-height:1;font-weight:400;\">+<\/span><\/span><\/summary>\n<p style=\"margin:0 0 18px;color:#2b2b2b;line-height:1.68;\">Pot estudiar-se, per\u00f2 cal revisar exercicis, operacions, declaracions presentades, possibles rec\u00e0rrecs, sancions i interessos. No conv\u00e9 presentar complement\u00e0ries sense analitzar el conjunt.<\/p>\n<\/details><\/div>\n<\/article>\n","protected":false},"excerpt":{"rendered":"<p>Una guia per triar assessor fiscal criptomonedes , reconstruir operacions, revisar models i documentar la posici\u00f3 abans de presentar impostos o respondre a Hisenda.<\/p>\n","protected":false},"author":1,"featured_media":389,"comment_status":"","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[393],"tags":[],"class_list":["post-5466","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalidad"],"acf":[],"_links":{"self":[{"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/posts\/5466","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/comments?post=5466"}],"version-history":[{"count":0,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/posts\/5466\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/media\/389"}],"wp:attachment":[{"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/media?parent=5466"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/categories?post=5466"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/graciacalbet.com\/ca\/wp-json\/wp\/v2\/tags?post=5466"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}