Regularise undeclared cryptocurrency in Spain (corrected Renta return and Modelo 721)

Regularise undeclared cryptocurrency in Spain (corrected Renta return and Modelo 721) is filed with Agencia Tributaria: IRPF (modelo 100) y Modelo 721. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. What we charge you: from €299.

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We regularise the cryptocurrency you did not declare before the AEAT (Spanish Tax Agency) asks you to. We calculate the gains and losses for every tax year not yet time-barred with global FIFO per asset (sales, crypto-to-crypto swaps and payments made in crypto), value staking and airdrops at the price on the day you received them, and file the correction of each IRPF (Spanish personal income tax) return with the late-filing surcharge, with no penalty because it is voluntary, and, where applicable, the late Modelo 721. We give you the filing receipts and the calculation for each year.

Practical guide: Cryptocurrencies and Hacienda: the tax report and how to reply to a request. Requirements, deadlines and the steps, explained.

What we charge you: from €299
Managora's fee: €299.00 (21% VAT incl.)
Tasa (official government fee): No tasa payable
Processing time: As soon as possible: the regularisation is only voluntary, and therefore penalty-free, if it is filed before the AEAT notifies you of a requerimiento (formal request) or the start of a review of that tax and that tax year. Each tax year can be regularised until it becomes time-barred, 4 years after the end of the filing period for its Renta return.
Where it is filed: Agencia Tributaria: IRPF (modelo 100) y Modelo 721 ↗
What you receive: Application

Cost breakdown: Our fee depends on the tax years to regularise (21 % VAT incl.): €299.00 for one tax year, €549.00 for two or three tax years, €799.00 for all four tax years not yet time-barred. It includes the FIFO calculation, the correction of each Renta return and, where applicable, the late Modelo 721. Separately, and paid to the AEAT: the IRPF due, the late-filing surcharge (1 % plus 1 % for each full month of delay; after 12 months, 15 % plus late-payment interest) and, if the Modelo 721 has to be filed, its reduced fine..

Regularise undeclared cryptocurrency in Spain (corrected Renta return and Modelo 721): how is it filed?

1Answer the questions (about 5 minutes) and upload the reports from your exchanges and wallets and the Renta returns you filed.
2The price follows from the years you tick: €299.00 for one tax year, €549.00 for two or three tax years, €799.00 for all four not yet time-barred (21 % VAT incl.).
3Payment and signature of the mandate from your phone.
4We calculate the gains and losses for each year with global FIFO and send you the amount due for each tax year before anything is filed.
5We file the correction of each Renta return (or the late return, if you did not file it) and, where applicable, the late Modelo 721.
6You receive the filing receipts, the calculation for each tax year, the signed mandate and the invoice.

Which documents do you need?

•Tax report or transaction CSV from each exchange and wallet, with the full history since your first purchase.
•The Renta return you filed and its filing receipt, for each year to regularise in which you filed one.
•Letter or notice from the AEAT about your cryptocurrency, only if you have received one.

Prerequisites we also handle for you

And whatever a third party provides, we arrange it

Traducción jurada (sworn translation) into Spanish
Apostilla or legalisation of a foreign document

You do not have to look for anyone: we coordinate it. As it is provided by a third party it is quoted separately and does not go inside the price of this procedure, and we tell you the amount before ordering it.

Legal basis and things to bear in mind

The surcharge is 1 % plus a further 1 % for each full month of delay; after 12 months, 15 % plus late-payment interest from that point. It replaces the penalty. It is reduced by 25 % if you pay the tax due when filing and the surcharge within the period the AEAT gives you when it notifies it.
If, before filing, you receive a requerimiento or notice of the start of a review of that tax year, it is no longer voluntary: the AEAT makes the adjustment and can impose a penalty of between 50 % and 150 % of the unpaid tax. That is why waiting is not advisable.
FIFO is applied globally per cryptocurrency, adding together all your exchanges and wallets. Crypto-to-crypto swaps are taxable even if no euros are involved.
Losses are regularised too: they can only be offset if they have been declared, and whatever is not offset is carried forward over the following four years. If any year comes out with a refund in your favour, it is corrected too, within the same engagement: from the 2024 Renta onwards with the same autoliquidación rectificativa; for 2023 and earlier, with a request for rectification.
The Modelo 721 is only filed if the balances on foreign platforms together exceeded 50.000 € at 31 December. Filed late without a requerimiento, the fine is fixed and halved: 10 € per data item, with a minimum of 150 € and a maximum of 10.000 €; it is not a percentage of your balance.
The tax due, the surcharge and, where applicable, the Modelo 721 fine are paid to the AEAT and are not included in our price. We tell you the exact amount for each tax year before filing it.

Regularise undeclared cryptocurrency in Spain (corrected Renta return and Modelo 721): frequently asked questions

Regularise undeclared cryptocurrency in Spain (corrected Renta return and Modelo 721): how much does it cost?

We charge you from €299: our fee plus, where applicable, the fixed official tasa we advance. Our fee depends on the tax years to regularise (21 % VAT incl.): €299.00 for one tax year, €549.00 for two or three tax years, €799.00 for all four tax years not yet time-barred. It includes the FIFO calculation, the correction of each Renta return and, where applicable, the late Modelo 721. Separately, and paid to the AEAT: the IRPF due, the late-filing surcharge (1 % plus 1 % for each full month of delay; after 12 months, 15 % plus late-payment interest) and, if the Modelo 721 has to be filed, its reduced fine.. Managora's fee is €299.00, 21% VAT included (€247.11 net + €51.89 VAT). This procedure carries no official tasa.

Regularise undeclared cryptocurrency in Spain (corrected Renta return and Modelo 721): how long does it take?

As soon as possible: the regularisation is only voluntary, and therefore penalty-free, if it is filed before the AEAT notifies you of a requerimiento (formal request) or the start of a review of that tax and that tax year. Each tax year can be regularised until it becomes time-barred, 4 years after the end of the filing period for its Renta return.

Regularise undeclared cryptocurrency in Spain (corrected Renta return and Modelo 721): which documents do I need?

You need to have to hand: Tax report or transaction CSV from each exchange and wallet, with the full history since your first purchase., The Renta return you filed and its filing receipt, for each year to regularise in which you filed one., Letter or notice from the AEAT about your cryptocurrency, only if you have received one.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Tributaria: IRPF (modelo 100) y Modelo 721. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria: IRPF (modelo 100) y Modelo 721 ↗.

Managora Gestion SL (company number B88823893) is a private company. We are not Agencia Tributaria: IRPF (modelo 100) y Modelo 721, we are not affiliated with, authorised or endorsed by any public authority, and this website is not an official government portal. What you pay on this page is our fee for preparing, signing and filing the procedure on your behalf: it is separate from the official tasa, which where applicable belongs to the authority and is shown to you separately. You can carry out this procedure yourself, directly with Agencia Tributaria: IRPF (modelo 100) y Modelo 721.

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