巴西定于10月1日实施1万美元自我托管加密货币报告规则

Brazil will implement the US$10,000 self-custodial cryptocurrency reporting rule on October 1

According to Cryptoslate, according to Resolution BCB 588, Brazil will require regulated financial institutions to report to the Financial Activities Control Council (Coaf) cryptocurrency transfers involving self-custodial wallets and amounts of US$10,000 or more. The regulation requires notifying agencies authorized by the Central Bank of Brazil to notify Coaf when they send virtual assets worth at least $10,000 to wallets directly controlled by users, or receive the equivalent amount from such wallets.

Key Facts

Under Resolution BCB 588, institutions authorized by the Central Bank of Brazil must notify Coaf of eligible transfers by the next working day, which include deposits of funds from self-custodial wallets and withdrawals of funds from self-custodial wallets.

Eligible transactions are automatically reported based on amount and transaction type criteria, so even if no suspicious behavior is detected, legal transfers between the exchange and the customer's personal wallet may enter Coaf's system.

Resolution BCB 584, which is expected to enter into force on January 1, 2027, establishes precautionary holding procedures for certain transfers of virtual assets leaving regulated agencies that may be delayed while additional inspections are carried out.

During the period counted by Chainalysis, Brazil accounted for US$252.5 billion in crypto activity, the largest market in Latin America, and ranked first in the company's 2026 Global Crypto Adoption Index.

How Brazil's reporting thresholds work

This requirement covers the two-way flow of funds between regulated platforms and wallets controlled by users. The obligation to declare falls on the institution handling the transaction, and the institution does not need to determine that the transfer is suspicious before submitting a report. Value and transaction type alone are enough to trigger reporting.

Brazil has required financial institutions to report transactions that they individually assess as suspicious. The October rule adds a second layer of protection, allowing authorities to see large amounts of movement between regulated platforms and self-managed wallets, even if suspicious activity has not yet been determined.

The operating burden is significant. Exchanges, banks and other covered service providers must identify self-custodial counterparties before the deadline, calculate the value of transactions, and integrate automated reporting to Coaf into their monitoring systems. By January next year, some institutions will need to have processes that can suspend outbound transfers for further review.

Spain uses key control rather than wallet type as a boundary

Spain's approach points in a different direction. The Spanish Tax Administration clarified its handling in a binding advisory opinion V0848 26 issued on April 21, while the Spanish Tax Administration's Form 721 guidance states that reporting requirements depend on who controls and holds the private key.

When virtual currency located abroad is held by an entity that holds private keys on behalf of customers or other entities that maintain, store and transfer assets, Table 721 covers those assets. Spain introduced a reporting threshold of € 50,000 in 2023, with the initial filing period in 2024.

区别在于托管和控制权，而非钱包设计。当纳税人持有密钥时，硬件钱包可能不在要求范围内；如果热钱包保持自托管状态，它也可以获得相同的待遇。在国际上运营的区块链网络或可以从西班牙境外访问的钱包本身并不会将其余额纳入721表的计算中。

为何重要

这两个司法管辖区瞄准的是同一链条上的不同环节。巴西的措施迫使受监管中介报告客户端跨越自托管边界的转账，而西班牙的指南则告知个人纳税人何时需要申报其自身的海外持仓。高净值用户、交易公司以及经常在平台和私人钱包之间移动资产的企业最有可能触发巴西的自动申报，而交易所将承担识别和报告这些交易对手方的成本。

在西班牙排除在721表之外并不意味着自托管活动脱离所有报告框架。自2026年1月1日起生效的欧盟DAC8制度要求加密资产服务提供商收集有关可报告用户和交易的信息，包括资产在受监管平台和外部地址之间移动时的情况。

值得关注的事项

受覆盖的机构在10月1日之前只有很短的时间窗口来构建交易对手方识别和自动报告功能。下一个时间节点是2027年1月1日，届时第BCB 584号决议生效，离开受监管机构的出站转账可能会被暂停以进行额外检查。

常见问题解答

什么是第BCB 588号决议？

这是巴西中央银行的一项规则，要求受监管的金融机构在向自托管钱包发送价值至少为10,000美元的虚拟资产或从自托管钱包接收同等金额时，必须通知Coaf。根据巴西现有的反洗钱框架，报告须在下一个工作日之前完成。

我需要报告自己在巴西的自托管钱包转账吗？

不需要。申报义务落在处理转账的受监管机构身上，而不是个人钱包持有者身上，一旦交易满足价值和交易类型标准，该义务即自动适用。

西班牙要求在721表中报告自托管加密货币吗？

不。西班牙税务总局在具有约束力的咨询意见V0848 26中表示，当纳税人控制私钥时，持仓被排除在721表之外，无论钱包是热钱包还是冷钱包。测试的关键在于谁保管密钥，而不是区块链在哪里运营。

巴西的规则与西班牙的指导有何不同？

巴西的措施针对的是受监管中介对客户端转入和转出私人钱包的转账报告，而西班牙的指南解决的是个人纳税人是否必须在721表中申报其自身的海外自托管持仓的问题。

巴西的加密规则在2027年1月会发生什么？

Resolution BCB 584, which is expected to enter into force on January 1, 2027, establishes precautionary holding procedures for certain transfers of virtual assets leaving regulated agencies, which may be delayed while additional inspections are performed.