Memorandum: New disclosing and / or reporting obligations for crypto owners

Fintech Alfonso López-Ibor Aliño

Last Saturday, July 10th, 2021, the Spanish National Gazette has published the Law 11/2021 on preventive measures to combat tax avoidance; a long-awaited transposition of the UE Council Directive 2016/1164 laying down rules against tax avoidance practices that directly affect the functioning of the internal market.