It is filed between January 1 and March 31 of the following year, and you file again when new assets appear, when an already reported block grows significantly, or when you cease to hold something you previously reported (a closed account or a sale). After the 2022 ruling of the Court of Justice of the EU, Spain scrapped the disproportionate penalty regime that used to accompany this form, and the general penalties of Spanish tax law apply instead; crypto held abroad has its own informative declaration, modelo 721.
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