How to file Model 172 with kointax: step by step
Who must file: Individuals and companies with crypto at foreign exchanges where AEAT doesn't receive automatic reports, if balance > €50,000 on December 31.
Deadline: Annually in January of the following year.
Step by step with kointax:
- Connect all exchanges and wallets
- Verify December 31 snapshot date
- In kointax: Reports → Model 172 → Select year → Generate
- Download compatible file
- Present at AEAT Sede Electrónica (digital certificate or Cl@ve PIN)
Content: Exchange name, crypto type, balance at 31/12 (in units), valuation in euros.
Consequences of non-filing: Sanctions of €250-10,000.


