Ley General Tributaria amplía plazos de prescripción y regula criptoactivos
Modifica la Ley General Tributaria para ampliar los plazos de prescripción de deudas tributarias a 4 años, tanto para la Administración como para exigir pagos, incluyendo a responsables tributarios. Incluye criptoactivos en el orden de embargo de bienes y obliga a entidades financieras a informar sobre cuentas y criptoactivos en el extranjero, con sanciones por incumplimiento.
Summary written by AI from the text. It can be wrong: the official text is what counts. How we do it
How it affects you
If you own a home: Si eres propietario de criptoactivos, Hacienda podrá embargarlos y los bancos o proveedores deberán informar sobre tus saldos y operaciones.
As a consumer: Si tienes cuentas en entidades de pago, Hacienda podrá embargarlas en caso de deudas tributarias.
It lapsed when the Cortes were dissolved for the election (6 October 2026): initiatives that had not finished their passage fall. To go ahead, it has to be tabled again in the new legislature.
How it was voted
The vote that decides the law: how many deputies voted for and against, and which side each group took.
Detail by group
PP135
PSOE119
VOX33
Sumar24Mixto8
Junts7
ERC7
PNV5
Bildu6PP135PSOE119Vox33Sumar24GP Mixto8Junts7ERC7PNV5EH Bildu6Every vote on this law (2)
A law is voted several times: first whether to take it up, then the changes the groups propose (amendments), and finally the whole text. Tap one to see it in full.