{"id":8743,"date":"2026-03-18T11:37:25","date_gmt":"2026-03-18T15:37:25","guid":{"rendered":"https:\/\/www.mersanlaw.com\/?p=8743"},"modified":"2026-03-18T11:46:29","modified_gmt":"2026-03-18T15:46:29","slug":"dnit-establishes-reporting-requirements-for-transactions-involving-cryptoassets","status":"publish","type":"post","link":"https:\/\/www.mersanlaw.com\/en\/novedades\/dnit-establece-obligacion-de-informar-transacciones-con-criptoactivos\/","title":{"rendered":"DNIT Establishes Reporting Requirements for Cryptoasset Transactions"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"8743\" class=\"elementor elementor-8743\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f49a510 e-flex e-con-boxed e-con e-parent\" data-id=\"1f49a510\" 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=\"elementor-element elementor-element-1e1eb921 elementor-widget elementor-widget-text-editor\" data-id=\"1e1eb921\" 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 data-start=\"123\" data-end=\"302\">The <strong>National Tax Revenue Administration<\/strong>, through the <strong>General Resolution No. 47\/2026<\/strong>, has established a requirement to report transactions involving cryptoassets.<\/p>\n<p data-start=\"304\" data-end=\"429\">In this context, the Informative Affidavit on Cryptoassets (DJI Criptoactivos) has been created, which must be filed by:<\/p>\n<p data-start=\"431\" data-end=\"588\">\u2022 Cryptoasset platforms operating in Paraguay.<br data-start=\"485\" data-end=\"488\" \/>\u2022 Resident individuals or legal entities that conduct transactions exceeding USD 5,000 per year.<\/p>\n<p data-start=\"590\" data-end=\"670\">The return must be filed annually through the Marangatu system.<\/p>\n<p data-start=\"672\" data-end=\"875\">This requirement will take effect beginning with the 2026 fiscal year (ending December 31), and beginning with the 2027 fiscal year for taxpayers whose fiscal year ends on April 30 or June 30.<\/p>\n<p><strong>Review the Resolution here:<\/strong><\/p>\n<p><strong><a href=\"https:\/\/www.mersanlaw.com\/wp-content\/uploads\/2026\/03\/Resolucion-General-DNIT-N_\u00b0-47_Criptoactivos_firmado.pdf\">DNIT General Resolution No. 47\u2014Cryptoassets\u2014Signed<\/a><\/strong><\/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>","protected":false},"excerpt":{"rendered":"<p>La Direcci\u00f3n Nacional de Ingresos Tributarios, mediante la Resoluci\u00f3n General N\u00ba 47\/2026, ha establecido la obligaci\u00f3n de reportar las transacciones realizadas con criptoactivos. En este marco, se crea la Declaraci\u00f3n Jurada Informativa de Criptoactivos (DJI Criptoactivos), que deber\u00e1 ser presentada por: \u2022 Plataformas de criptoactivos que operen en Paraguay.\u2022 Personas f\u00edsicas o jur\u00eddicas residentes que&#8230;<\/p>","protected":false},"author":3,"featured_media":8744,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_theme","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[12],"tags":[98,99,143,644],"class_list":["post-8743","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades","tag-mersan-2","tag-paraguay-2","tag-dnit","tag-cirptoactivos"],"_links":{"self":[{"href":"https:\/\/www.mersanlaw.com\/en\/wp-json\/wp\/v2\/posts\/8743","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mersanlaw.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mersanlaw.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mersanlaw.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mersanlaw.com\/en\/wp-json\/wp\/v2\/comments?post=8743"}],"version-history":[{"count":7,"href":"https:\/\/www.mersanlaw.com\/en\/wp-json\/wp\/v2\/posts\/8743\/revisions"}],"predecessor-version":[{"id":8752,"href":"https:\/\/www.mersanlaw.com\/en\/wp-json\/wp\/v2\/posts\/8743\/revisions\/8752"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mersanlaw.com\/en\/wp-json\/wp\/v2\/media\/8744"}],"wp:attachment":[{"href":"https:\/\/www.mersanlaw.com\/en\/wp-json\/wp\/v2\/media?parent=8743"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mersanlaw.com\/en\/wp-json\/wp\/v2\/categories?post=8743"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mersanlaw.com\/en\/wp-json\/wp\/v2\/tags?post=8743"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}