{"id":290,"date":"2025-08-31T17:57:02","date_gmt":"2025-08-31T16:57:02","guid":{"rendered":"https:\/\/fiscalteca.com\/?p=290"},"modified":"2025-08-31T17:58:45","modified_gmt":"2025-08-31T16:58:45","slug":"%f0%9f%9a%a8%f0%9f%92%a5-hacienda-va-a-por-tus-criptomonedas-descubre-si-tienes-que-declararlas-en-el-modelo-721","status":"publish","type":"post","link":"https:\/\/fiscalteca.com\/?p=290","title":{"rendered":"\ud83d\udea8\ud83d\udca5 \u00a1Hacienda va a por tus criptomonedas! Descubre si tienes que declararlas en el Modelo 721"},"content":{"rendered":"\n

La Agencia Tributaria ya ha entrado de lleno en el mundo cripto. Desde 2024, los contribuyentes que guarden criptactivos fuera de Espa\u00f1a est\u00e1n obligados a rendir cuentas mediante el Modelo 721<\/strong>.<\/p>\n\n\n\n

Si inviertes en Binance, Coinbase o Kraken<\/strong>, este art\u00edculo es para ti.<\/p>\n\n\n\n

\n\n\n\n

\ud83d\udccc \u00bfQu\u00e9 es el Modelo 721?<\/h2>\n\n\n\n

El Modelo 721<\/strong> es una declaraci\u00f3n informativa<\/strong> que exige comunicar a Hacienda:<\/p>\n\n\n\n

    \n
  • Los saldos en criptomonedas al 31 de diciembre.<\/li>\n\n\n\n
  • El exchange o custodio extranjero.<\/li>\n\n\n\n
  • La valoraci\u00f3n en euros de cada criptoactivo<\/li>\n<\/ul>\n\n\n\n

    \ud83d\udc65 \u00bfQui\u00e9n debe presentarlo?<\/h2>\n\n\n\n

    Regla general:<\/strong> Si tienes tus criptos en una wallet de la que t\u00fa controlas las claves privadas (Ledger, Trezor, MetaMask, Trust Wallet, etc.), no hay que declararlas en el Modelo 721, aunque superen 50.000 \u20ac.
    \ud83d\udc49 Porque la ley solo obliga a declarar criptoactivos custodiados por terceros en el extranjero.<\/p>\n\n\n\n

    Excepci\u00f3n:<\/strong> Si desde esa wallet tus fondos est\u00e1n realmente depositados en un custodio extranjero (por ejemplo, haces staking delegado en un exchange o usas un servicio dentro de la wallet que en realidad guarda tus monedas en un tercero), entonces s\u00ed puede haber obligaci\u00f3n.
    \ud83d\udc49 La clave no es la wallet en s\u00ed, sino qui\u00e9n tiene la custodia final de las criptos.<\/p>\n\n\n\n

    \ud83c\udfe6 Clasificaci\u00f3n de exchanges y wallets<\/h2>\n\n\n\n

    <\/p>\n\n\n\n

    \ud83d\udd34 Exchanges extranjeros (s\u00ed se declaran si superan 50.000 \u20ac)<\/h3>\n\n\n\n
      \n
    • Binance (Global)<\/li>\n\n\n\n
    • Coinbase (EE. UU.)<\/li>\n\n\n\n
    • Kraken (EE. UU.)<\/li>\n\n\n\n
    • Bitfinex (Islas V\u00edrgenes Brit\u00e1nicas)<\/li>\n<\/ul>\n\n\n\n

      \ud83d\udfe1 Wallets de autocustodia (no se declaran nunca en el 721, salvo excepciones)<\/h3>\n\n\n\n
        \n
      • Ledger, Trezor, MetaMask, Trust Wallet, Exodus, Electrum, MyEtherWallet<\/li>\n<\/ul>\n\n\n\n
        Excepci\u00f3n: Cuando tienes tus criptoactivos en un custodio extranjero haciendo staking<\/summary>\n

        El staking de criptoactivos es un proceso en el que los usuarios \u00abbloquean\u00bb o inmovilizan una cantidad de sus criptomonedas para ayudar a validar transacciones y asegurar una red de blockchain. A cambio de su participaci\u00f3n, los usuarios reciben recompensa. Por lo tanto, el staking es como meter tus criptomonedas en una \u201chucha digital\u201d para ayudar a que funcione una red blockchain. A cambio, recibes recompensas en forma de nuevas criptos, parecidas a unos \u201cintereses\u201d.<\/p>\n\n\n\n

        <\/p>\n<\/details>\n\n\n\n

        \ud83d\udfe2 Exchanges espa\u00f1oles (no se declaran nunca en el 721)<\/h3>\n\n\n\n
          \n
        • Bit2Me (Espa\u00f1a)<\/li>\n\n\n\n
        • Coinmotion (Espa\u00f1a)<\/li>\n<\/ul>\n\n\n\n

          \u2705 Ejemplos pr\u00e1cticos<\/h2>\n\n\n\n

          Caso 1 \u2013 Obligaci\u00f3n<\/strong><\/p>\n\n\n\n

            \n
          • 30.000 \u20ac en Binance<\/li>\n\n\n\n
          • 25.000 \u20ac en Coinbase
            \u27a1 Total: 55.000 \u20ac \u2192 Declarar en Modelo 721.<\/li>\n<\/ul>\n\n\n\n

            Caso 2 \u2013 No obligaci\u00f3n<\/strong><\/p>\n\n\n\n

              \n
            • 40.000 \u20ac en Bit2Me (Espa\u00f1a)<\/li>\n\n\n\n
            • 20.000 \u20ac en Ledger (autocustodia)
              \u27a1 Total: 60.000 \u20ac, pero fuera del 721.<\/li>\n<\/ul>\n\n\n\n

              Caso 3 \u2013 Sin superar umbral<\/strong><\/p>\n\n\n\n

                \n
              • 20.000 \u20ac en Kraken<\/li>\n\n\n\n
              • 15.000 \u20ac en Coinbase
                \u27a1 Total: 35.000 \u20ac \u2192 No obligaci\u00f3n.<\/li>\n<\/ul>\n\n\n\n

                \u23f3 Plazos y sanciones<\/h2>\n\n\n\n
                  \n
                • Plazo: Desde el<\/strong> 1 enero hasta el 31 marzo<\/strong> del a\u00f1o siguiente.<\/li>\n\n\n\n
                • Solo repetir si el saldo aumenta m\u00e1s de 20.000 \u20ac o dejas de ser titular.<\/li>\n\n\n\n
                • Sanciones: 20 \u20ac por dato omitido o err\u00f3neo<\/strong>, acumulables<\/li>\n<\/ul>\n\n\n\n

                  \ud83d\udcca Cuadro-resumen del Modelo 721<\/h2>\n\n\n\n
                  Tipo de plataforma<\/th>Ejemplos<\/th>\u00bfSe declara en el 721?<\/th><\/tr><\/thead>
                  \ud83d\udd34 Exchanges extranjeros (custodia)<\/strong><\/td>Binance, Coinbase, Kraken, Bitfinex<\/td>\u2705 S\u00ed, si superan 50.000 \u20ac<\/td><\/tr>
                  \ud83d\udfe2 Exchanges espa\u00f1oles<\/strong><\/td>Bit2Me, Coinmotion<\/td>\u274c No, nunca<\/td><\/tr>
                  \ud83d\udfe1 Wallets de autocustodia<\/strong><\/td>Ledger, Trezor, MetaMask, Trust Wallet, Exodus<\/td>\u274c No (Salvo excepciones)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                  \ud83d\udd2e Conclusi\u00f3n<\/h2>\n\n\n\n

                  El Modelo 721<\/strong> no perdona: si tus criptoactivos est\u00e1n en exchanges extranjeros y superas el umbral, Hacienda quiere saberlo.<\/p>\n\n\n\n

                  \ud83d\udc49 Regla de oro:<\/strong> Cripto en el extranjero = radar fiscal activado.<\/p>\n\n\n\n

                  <\/p>\n","protected":false},"excerpt":{"rendered":"

                  La Agencia Tributaria ya ha entrado de lleno en el mundo cripto. Desde 2024, los contribuyentes que guarden criptactivos fuera de Espa\u00f1a est\u00e1n obligados a rendir cuentas mediante el Modelo 721. Si inviertes en Binance, Coinbase o Kraken, este art\u00edculo es para ti. \ud83d\udccc \u00bfQu\u00e9 es el Modelo 721? El Modelo 721 es una declaraci\u00f3n […]<\/p>\n","protected":false},"author":2,"featured_media":291,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[74],"tags":[],"class_list":["post-290","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalidad-de-los-criptoactivos"],"yoast_head":"\n\ud83d\udea8\ud83d\udca5 \u00a1Hacienda va a por tus criptomonedas! Descubre si tienes que declararlas en el Modelo 721 - Fiscalteca<\/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:\/\/fiscalteca.com\/?p=290\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\ud83d\udea8\ud83d\udca5 \u00a1Hacienda va a por tus criptomonedas! Descubre si tienes que declararlas en el Modelo 721 - Fiscalteca\" \/>\n<meta property=\"og:description\" content=\"La Agencia Tributaria ya ha entrado de lleno en el mundo cripto. Desde 2024, los contribuyentes que guarden criptactivos fuera de Espa\u00f1a est\u00e1n obligados a rendir cuentas mediante el Modelo 721. Si inviertes en Binance, Coinbase o Kraken, este art\u00edculo es para ti. \ud83d\udccc \u00bfQu\u00e9 es el Modelo 721? 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