Crypto Reporting Resolución General 47/2026
Resolución General 47/2026 is a reporting rule, not a blanket new crypto tax. The practical effect is that qualifying crypto activity now sits inside a clearer disclosure regime, which matters both for tax compliance and for how your crypto story looks when it reaches banks or local filings.
Important Regulatory Update
Resolución General 47/2026 introduced annual informative reporting for qualifying crypto activity.
This is not the same thing as a new crypto tax. But it does reduce the room for vague or undocumented explanations.
Use the official DNIT resolution for the exact legal definitions and filing requirements.
What Resolución General 47/2026 Actually Does
The rule creates an annual informative declaration for qualifying crypto activity. In practical terms, that means the tax authority now expects certain residents and entities to disclose crypto operations once they cross the relevant reporting threshold and fall inside the categories covered by the resolution.
This is a disclosure regime. It does not, by itself, answer every source-of-income question and it does not automatically convert all crypto into taxable Paraguayan income. But it does mean crypto can no longer be treated as something that will only be explained informally if a question comes up later.
Core Reporting Points
- Threshold trigger: more than USD 5,000 in aggregate crypto operations over the civil year. The total adds up all covered activity: buys, sells, swaps, holdings, payments, mining, staking, lending, and yield farming.
- Local registration context: the obligation is registered on your RUC as obligation 959, DJI Criptoactivos.
- Filing timing: third month after fiscal-year close. The first filing is due March 2027, covering calendar year 2026.
- Late-filing penalty: Gs. 1,000,000 (about USD 170).
- Filing channel: Marangatu, the DNIT filing portal.
Those points are the operational headline. For exact definitions, fields, and scope details, the official resolution controls.
RG 47/2026 Annual Informative Return: Who, What, Deadline, Penalties
The obligation has a formal name: the Declaración Jurada Informativa de Criptoactivos (DJI Criptoactivos). Each element below is verified against the resolution text.
Who files. RUC taxpayers whose crypto operations add up to more than USD 5,000 in a civil year. The threshold is aggregate, so ten smaller trades cross it as easily as one large purchase. It applies to individuals and to entities, and a foreign company or LLC does not remove the Paraguay side when the activity is really carried on from Paraguay.
What you file. An informative declaration only. No tax is calculated inside the DJI Criptoactivos itself. The tax treatment of any gains still follows the territorial source rules on our foreign-source income page.
How you file. Two steps: add obligation 959 (DJI Criptoactivos) to your RUC registration, then submit the declaration through the Marangatu portal. If your crypto activity ends, the resolution lets you request removal of the obligation (baja).
Deadline. The third month after the fiscal year closes. For the December year-end almost everyone uses, that means March of the following year. The first cycle lands in March 2027, covering calendar year 2026.
Penalty. Omission or late filing draws a contravención fine of Gs. 1,000,000, roughly USD 170 at the September 2026 exchange rate of about G. 5,910 per dollar.
A worked example
A resident buys USD 4,000 of bitcoin in February 2026, swaps USD 2,500 of it for a stablecoin in July, and pays USD 1,200 in crypto for a service in October. No single transaction is large, but the year's operations total USD 7,700, which crosses the USD 5,000 aggregate threshold. That person must add obligation 959 to their RUC during 2026 and file the DJI Criptoactivos by March 2027. If the filing slips to May, the Gs. 1,000,000 contravención fine applies, and a missed crypto declaration sits in the RUC history that DNIT can see.
Who This May Affect
The rule can affect both individuals and entities with qualifying crypto activity. That includes straightforward personal cases, but it can also touch more structured situations involving companies, LLCs, or mixed personal-and-entity flows.
The important point is that a foreign company or LLC does not automatically solve the Paraguay side. If the structure is real, foreign-operated, and economically coherent, that matters. If it is just a label sitting on top of activity that is really being carried on from Paraguay, that matters too. Structure analysis still comes before conclusions.
What the Rule Does Not Change
The biggest mistake is to confuse disclosure with taxation. Paraguay’s territorial system still turns on source classification. A reporting rule can require disclosure without automatically changing whether income is foreign-source or Paraguayan-source.
That is why this page should be read together with the territorial tax explainer and the foreign-source rules page. Those pages address the broader tax logic that Resolución General 47/2026 now sits inside.
Why This Matters for Banking Too
Reporting and banking are not the same issue, but they are connected. Once crypto activity enters a formal reporting regime, banks have even less reason to accept vague explanations for large deposits, conversion proceeds, or source-of-funds questions.
If your real concern is cash-out, deposit timing, exchange records, or how to explain crypto-linked funds to a bank, use the crypto banking page. This page is about the tax-reporting layer.
Practical Bottom Line
Resolución General 47/2026 makes crypto a more formal and document-driven compliance topic in Paraguay. The rule does not justify panic, and it does not by itself destroy the territorial-tax framework. What it does do is raise the standard for recordkeeping, filing awareness, and structural clarity.
If your setup involves regular trading, larger balances, foreign entities, or a future plan to move crypto-derived funds into the banking system, treat the reporting side seriously from the beginning.