| Newsletter| April 2023 | «Information obligations on virtual currencies» |

On April 5, 2023, Royal Decree 249/2023 of April 4 was published in the Official State Bulletin (BOE), which, among other amendments, establishes new reporting obligations relating to the holding of virtual currencies and the transactions carried out with them, with the aim of improving tax control of the taxable events that may arise from the holding of virtual currencies or related operations. In this document, the Cases & Lacambra Tax team sets out the content of these new reporting obligations in relation to virtual currencies, the returns for which must be filed as of 1 January 2024 in respect of transactions carried out the previous year, as of the entry into force of the Royal Decree.