{"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-establece-obligacion-de-informar-transacciones-con-criptoactivos","status":"publish","type":"post","link":"https:\/\/www.mersanlaw.com\/pt\/novedades\/dnit-establece-obligacion-de-informar-transacciones-con-criptoactivos\/","title":{"rendered":"A DNIT estabelece a obriga\u00e7\u00e3o de informar transa\u00e7\u00f5es com criptoativos"},"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\">La <strong>Direcci\u00f3n Nacional de Ingresos Tributarios<\/strong>, mediante la <strong>Resoluci\u00f3n General N\u00ba 47\/2026<\/strong>, ha establecido la obligaci\u00f3n de reportar las transacciones realizadas con criptoactivos.<\/p>\n<p data-start=\"304\" data-end=\"429\">En este marco, se crea la Declaraci\u00f3n Jurada Informativa de Criptoactivos (DJI Criptoactivos), que deber\u00e1 ser presentada por:<\/p>\n<p data-start=\"431\" data-end=\"588\">\u2022 Plataformas de criptoactivos que operen en Paraguay.<br data-start=\"485\" data-end=\"488\" \/>\u2022 Personas f\u00edsicas o jur\u00eddicas residentes que realicen transacciones superiores a USD 5.000 anuales.<\/p>\n<p data-start=\"590\" data-end=\"670\">La declaraci\u00f3n deber\u00e1 presentarse de forma anual a trav\u00e9s del sistema Marangatu.<\/p>\n<p data-start=\"672\" data-end=\"875\">Esta obligaci\u00f3n ser\u00e1 exigible a partir del ejercicio fiscal 2026 (con cierre al 31 de diciembre), y desde el ejercicio fiscal 2027 para aquellos contribuyentes con cierre al 30 de abril o al 30 de junio.<\/p>\n<p><strong>Revisa la Resoluci\u00f3n, aqu\u00ed:<\/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\">Resolucion General DNIT N_\u00b0 47_Criptoactivos_firmado<\/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\/pt\/wp-json\/wp\/v2\/posts\/8743","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mersanlaw.com\/pt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mersanlaw.com\/pt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mersanlaw.com\/pt\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mersanlaw.com\/pt\/wp-json\/wp\/v2\/comments?post=8743"}],"version-history":[{"count":7,"href":"https:\/\/www.mersanlaw.com\/pt\/wp-json\/wp\/v2\/posts\/8743\/revisions"}],"predecessor-version":[{"id":8752,"href":"https:\/\/www.mersanlaw.com\/pt\/wp-json\/wp\/v2\/posts\/8743\/revisions\/8752"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mersanlaw.com\/pt\/wp-json\/wp\/v2\/media\/8744"}],"wp:attachment":[{"href":"https:\/\/www.mersanlaw.com\/pt\/wp-json\/wp\/v2\/media?parent=8743"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mersanlaw.com\/pt\/wp-json\/wp\/v2\/categories?post=8743"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mersanlaw.com\/pt\/wp-json\/wp\/v2\/tags?post=8743"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}