{"id":988904,"date":"2022-05-23T15:44:26","date_gmt":"2022-05-23T13:44:26","guid":{"rendered":"https:\/\/gcebollero.com\/hisenda-i-les-criptomonedes\/"},"modified":"2026-09-15T14:42:32","modified_gmt":"2026-09-15T12:42:32","slug":"hisenda-i-les-criptomonedes","status":"publish","type":"post","link":"https:\/\/gcebollero.com\/ca\/hisenda-i-les-criptomonedes\/","title":{"rendered":"Hisenda i les criptomonedes"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"988904\" class=\"elementor elementor-988904 elementor-4250\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-88beb69 e-flex e-con-boxed e-con e-parent\" data-id=\"88beb69\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-843a856 elementor-widget elementor-widget-text-editor\" data-id=\"843a856\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La principal novetat del model de declaraci\u00f3 de la renda \u00e9s que aquest any introdueix un apartat que serveix per identificar els saldos de monedes virtuals i que fins ara s\u2019havien d\u2019incloure a l\u2019apartat gen\u00e8ric de la resta de b\u00e9ns i drets de contingut econ\u00f2mic. El fort increment d\u2019activitat que t\u00e9 aquest actiu en forma de criptomonedes ha estat decisiu perqu\u00e8 l\u2019Ag\u00e8ncia Tribut\u00e0ria s\u2019hagi decidit a modificar el model de declaraci\u00f3 facilitant al declarant la seva ubicaci\u00f3 al document de declaraci\u00f3 d\u2019aquestes monedes virtuals, no f\u00edsiques i que deuen el seu nom al fet que utilitzen la criptografia com a mitj\u00e0 de control.<\/p><p><strong>Tots els usuaris que hagin rebut ingressos per l\u2019adquisici\u00f3 de criptomonedes<\/strong> hauran d\u2019estar atents a la casella n\u00famero 46 de l\u2019esborrany. Aquesta \u00e9s precisament on caldr\u00e0 assenyalar les quanties corresponents. Tal com apunten al Butllet\u00ed Oficial de l\u2019Estat (BOE), \u201cs\u2019introdueix un apartat per identificar els saldos de monedes virtuals, que fins ara s\u2019havien d\u2019incloure a l\u2019apartat gen\u00e8ric d\u2019\u00abAltres b\u00e9ns i drets de contingut econ\u00f2mic\u00bb\u201d.<\/p><p>La casella per incloure aquestes inversions es troba dins de l\u2019apartat <strong>\u2018B\u00e9ns i drets no exempts\u2019<\/strong> juntament amb altres com a concessions administratives o drets derivats de la propietat intel\u00b7lectual o industrial.<\/p><p>Cal destacar que l\u2019obligaci\u00f3 de declarar aquests actius no \u00e9s nova, ja en anys anteriors se sol\u00b7licitava.<\/p><p><strong>Aix\u00f2 afecta qualsevol de les \u2018criptes\u2019 que existeixin<\/strong>, siguin les m\u00e9s conegudes com Ethereum o Bitcoin fins a altres menys populars com Terra o Solana. Aix\u00ed mateix, cal recordar que en cas de p\u00e8rdues no tindr\u00e0s l\u2019obligaci\u00f3 de presentar-la.<\/p><p>Els diners que obtinguis o perdis amb les criptodivises tenen consideraci\u00f3 de guany o p\u00e8rdua patrimonial. <br\/> \u00c9s a dir, un propietari de Bitcoin pagar\u00e0 entre un 19% i un 26% a l\u2019IRPF a la propera declaraci\u00f3. Fins aquest any el l\u00edmit era un 23%, per\u00f2 el Govern ha incl\u00f2s un quart tram aquest any que es reflectir\u00e0 a la Renda 2021.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Declaraci\u00f3 de criptomonedes a la Renda: Novetats sobre les caselles espec\u00edfiques, tributaci\u00f3 de guanys patrimonials i trams d&#8217;IRPF. <\/p>\n","protected":false},"author":1,"featured_media":988905,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[122],"tags":[130],"class_list":["post-988904","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","tag-criptomonedes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Hisenda i les criptomonedes - Gestoria Cebollero<\/title>\n<meta name=\"description\" content=\"Declaraci\u00f3 de criptomonedes a la Renda: Novetats sobre les caselles espec\u00edfiques, tributaci\u00f3 de guanys patrimonials i trams d&#039;IRPF.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gcebollero.com\/ca\/hisenda-i-les-criptomonedes\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hisenda i les criptomonedes - 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