{"id":4927,"date":"2021-12-03T10:56:20","date_gmt":"2021-12-03T09:56:20","guid":{"rendered":"https:\/\/www.augelegalfiscal.com\/estem-un-pas-mes-a-prop-de-la-regulacio-dels-actius-virtuals\/"},"modified":"2021-12-03T10:56:21","modified_gmt":"2021-12-03T09:56:21","slug":"estem-un-pas-mes-a-prop-de-la-regulacio-dels-actius-virtuals","status":"publish","type":"post","link":"https:\/\/www.augelegalfiscal.com\/ca\/estem-un-pas-mes-a-prop-de-la-regulacio-dels-actius-virtuals\/","title":{"rendered":"Estem un pas m\u00e9s a prop de la regulaci\u00f3 dels actius virtuals?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4927\" class=\"elementor elementor-4927 elementor-4917\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-212a6ac4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"212a6ac4\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-35967c16\" data-id=\"35967c16\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-526a0bd7 elementor-widget elementor-widget-heading\" data-id=\"526a0bd7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Taula de continguts<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #8f2b2f;color:#8f2b2f\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #8f2b2f;color:#8f2b2f\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.augelegalfiscal.com\/ca\/estem-un-pas-mes-a-prop-de-la-regulacio-dels-actius-virtuals\/#Estem_un_pas_mes_a_prop_de_la_regulacio_dels_actius_virtuals\" >Estem un pas m\u00e9s a prop de la regulaci\u00f3 dels actius virtuals?<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.augelegalfiscal.com\/ca\/estem-un-pas-mes-a-prop-de-la-regulacio-dels-actius-virtuals\/#376_803_636\" >+376 803 636<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Estem_un_pas_mes_a_prop_de_la_regulacio_dels_actius_virtuals\"><\/span>Estem un pas m\u00e9s a prop de la regulaci\u00f3 dels actius virtuals?<span class=\"ez-toc-section-end\"><\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-677d2b8a elementor-widget elementor-widget-text-editor\" data-id=\"677d2b8a\" data-element_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>El passat 4 de novembre d\u2019enguany, el <a href=\"http:\/\/www.fatf-gafi.org\/\" target=\"_blank\" rel=\"noopener\">Grup d\u2019Acci\u00f3 Financera Internacional<\/a> (GAFI) va publicar l\u2019esperada guia actualitzada sobre com adoptar un enfocament basat en el risc dels <strong>actius virtuals<\/strong> i els seus <strong>prove\u00efdors de serveis d\u2019actius virtuals<\/strong> (<em>d\u2019ara en endavant, VASP<\/em>).<\/p>\n<p>Aquesta guia, publicada per primer cop al 2019, exposa detalladament com els Estats obligats (entre els quals hi ha Andorra) han d\u2019aplicar les <a href=\"https:\/\/www.fatf-gafi.org\/publications\/fatfrecommendations\/documents\/fatf-recommendations.html\" target=\"_blank\" rel=\"noopener\">recomanacions de la GAFI<\/a> en el sector en constant evoluci\u00f3 tecnol\u00f2gica i jur\u00eddica dels <strong>actius virtuals<\/strong>, el qual compr\u00e8n <em>blockchain, Bitcoin, crypto<\/em>-actius, monedes virtuals, incl\u00fas universos virtuals on es poden comprar immobles o obres d\u2019art virtuals (NFT), entre molts altres.<\/p>\n<p>Els punts m\u00e9s rellevants d\u2019aquesta nova guia actualitzada es podrien resumir tal i com s\u2019exposa a continuaci\u00f3:<\/p>\n<p>En primer lloc, es clarifiquen les definicions d\u2019actius virtuals i de prove\u00efdors de serveis d\u2019actius virtuals. \u00c9s a dir, es fa una versi\u00f3 extensiva de les definicions d\u2019actius virtuals i VASPs per tal que en cas de dubte, cap actiu financer rellevant pogu\u00e9s quedar fora d\u2019aquesta guia i de les subseg\u00fcents normatives de cada Estat obligat.<\/p>\n<p>Es pauta sobre com s\u2019han d\u2019aplicar les recomanacions de la GAFI a les <em>stablecoins<\/em>. Aix\u00ed mateix, s\u2019estableix quins tipus d\u2019entitats que treballen amb <em>stablecoins<\/em> es podrien requalificar com a VASPs.<\/p>\n<p>Tanmateix, es determina una orientaci\u00f3 addicional sobre els riscos i les eines disponibles per als estats obligats, per tal d\u2019abordar els riscos de blanqueig de capitals i finan\u00e7ament del terrorisme en transaccions <em>peer-to-peer<\/em>, ja que s\u00f3n transaccions que en aquesta \u00e0rea ja no tenen perqu\u00e8 involucrar a cap subjecte obligat que exerceixi un control.<\/p>\n<p>S\u2019ofereix una orientaci\u00f3 actualitzada sobre llic\u00e8ncies i registres de prove\u00efdors d\u2019actius virtuals. Seguint aquestes directrius, el Banc Central d\u2019Espanya fa menys d\u2019un mes va autoritzar l\u2019obertura d\u2019un registre obligatori de VASP i empreses relacionades amb les cryptomonedes. Segons un comunicat publicat a la p\u00e0gina web del Banc Central d\u2019Espanya, les empreses interessades poden presentar una sol\u00b7licitud a trav\u00e9s d\u2019un registre electr\u00f2nic i el Banc Central trigaria al menys tres mesos en processar dita sol\u00b7licitud.<\/p>\n<p>Hi ha un enfocament clar per als sectors p\u00fablics i privats en la implementaci\u00f3 de la <em>travel rule<\/em>, la qual inclou l\u2019obligaci\u00f3 d\u2019obtenir, retenir i presentar l\u2019emissor i el beneficiari de les transfer\u00e8ncies per tal de poder identificar les transaccions. Fins ara aquesta norma s\u2019ha aplicat nom\u00e9s a entitats financeres, i a partir d\u2019aquesta nova guia, tamb\u00e9 s\u2019haur\u00e0 d\u2019aplicar als VASPs. \u00c9s curi\u00f3s, doncs aquesta regla, que ja s\u2019aplica a les transfer\u00e8ncies de transaccions de fons tradicionals, ha provocat cert debat si s\u2019aplica a les transaccions criptogr\u00e0fiques al haver-hi conflicte d\u2019interessos amb la protecci\u00f3 de dades.<\/p>\n<p>Per \u00faltim, tamb\u00e9 s\u2019implanten nous principis d\u2019intercanvi d\u2019informaci\u00f3 i cooperaci\u00f3 entre supervisors de prove\u00efdors de serveis d\u2019actius virtuals.<\/p>\n<p>Aquesta nova guia internacional tindr\u00e0 una clara influ\u00e8ncia al <strong>Principat d\u2019Andorra<\/strong>, doncs actualment, en l\u2019\u00e0mbit de regulaci\u00f3 dels actius virtuals i els seus prove\u00efdors de serveis \u00fanicament hi ha una <a href=\"https:\/\/www.consellgeneral.ad\/ca\/activitat-parlamentaria\/iniciatives-legislatives\/proposicions-de-llei\/proposicio-de-llei-de-la-representacio-digital-d2019actius-mitjancant-l2019us-de-la-criptografia-i-de-la-tecnologia-de-llibre-registre-distribuit-i-blockchain\" target=\"_blank\" rel=\"noopener\">proposici\u00f3 de Llei de la Representaci\u00f3 digital d\u2019actius mitjan\u00e7ant l\u2019\u00fas de la criptografia i de la tecnologia de llibre registre distribu\u00eft i <em>blockchain<\/em><\/a>, a l\u2019espera d\u2019una Llei definitiva.<\/p>\n<p>Aix\u00ed doncs, la tant esperada regulaci\u00f3 en mat\u00e8ria d\u2019actius virtuals portar\u00e0 un gran benefici econ\u00f2mic a Andorra, doncs per fi aportar\u00e0 seguretat jur\u00eddica a tots els subjectes interessats en operar amb actius virtuals, deixant fora del marc normatiu a tots aquells que en fan un mal \u00fas o un \u00fas delictiu.<\/p>\n<p>En conclusi\u00f3, hi ha altes expectatives a nivell internacional en el nostre petit pa\u00eds, el qual t\u00e9 molt per oferir tecnol\u00f2gicament.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4cdba66d elementor-widget elementor-widget-text-editor\" data-id=\"4cdba66d\" data-element_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><b>Aina Serret<\/b><\/p>\n<p><span style=\"color: #a22d58;\">Aug\u00e9 Legal &amp; Fiscal<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b6a397d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5b6a397d\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7a491dfa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7a491dfa\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7907ac12\" data-id=\"7907ac12\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2da69195 elementor-widget elementor-widget-heading\" data-id=\"2da69195\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Desitja contactar amb un dels nostres professionals?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28d3b8f3 elementor-widget elementor-widget-shortcode\" data-id=\"28d3b8f3\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">[contact-form-7 id=\"124\" title=\"Formulario de contacto 1\"]<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5996fac9\" data-id=\"5996fac9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-61907e53 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"61907e53\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6b4d2d elementor-widget elementor-widget-heading\" data-id=\"f6b4d2d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"376_803_636\"><\/span>+376 803 636<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f5c7371 elementor-widget elementor-widget-text-editor\" data-id=\"4f5c7371\" data-element_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>Si desitja pot trucar-nos per tel\u00e8fon i atendrem personalment la seva sol\u00b7licitud.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ae18d40 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4ae18d40\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e6d7525 elementor-widget elementor-widget-text-editor\" data-id=\"2e6d7525\" data-element_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>Tamb\u00e9 pot contactar amb el nostre equip de professionals fent-nos arribar la seva consulta al correu electr\u00f2nic\u00a0<a href=\"mailto:info@augelegalfiscal.com\">info@augelegalfiscal.com<\/a>\u00a0o contactar-nos via Whatsapp (Tel:\u00a0<a href=\"tel:+376333376\">+376 333 376<\/a>).<\/p>\n\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>El passat 4 de novembre d\u2019enguany, el Grup d\u2019Acci\u00f3 Financera Internacional (GAFI) va publicar l\u2019esperada guia actualitzada sobre com adoptar un enfocament basat en el risc dels actius virtuals i els seus prove\u00efdors de serveis d\u2019actius virtuals (d\u2019ara en endavant, VASP). Aquesta guia, publicada per primer cop al 2019, exposa detalladament com els Estats obligats [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4922,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-4927","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auge"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/4927","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/comments?post=4927"}],"version-history":[{"count":1,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/4927\/revisions"}],"predecessor-version":[{"id":4928,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/4927\/revisions\/4928"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/media\/4922"}],"wp:attachment":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/media?parent=4927"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/categories?post=4927"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/tags?post=4927"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}