Spain treats cryptocurrencies as assets. Capital gains from disposals are taxed under savings income at 19-28%. Crypto earnings like mining are taxed as general income up to 47%, with wealth tax possible regionally.
Educational only. If the guide has a tax-rate range, the calculator will show a low/high estimate.
Open calculator- Taxable on disposals: selling for fiat, crypto-to-crypto trades, spending crypto.
- FIFO cost basis used.
- No exemptions or thresholds; progressive rates apply.
- Losses offset gains fully; carry forward 4 years.
- Staking rewards taxed as interest income at 19-28% or general rates if business-like.
- Other income (airdrops, payments in crypto) taxed as general income.
- Miners register as freelancers; no VAT on mining.
- File by June 30 following tax year.
- Foreign crypto >€50,000 reported in Form 721 by March 31.
- Wealth tax via Form 714 if net wealth >€700,000 (regional).
- Keep records 5 years: dates, FMV in EUR, wallet addresses.
- Wealth tax rates 0.2-3.75% vary by region; Madrid exempt.
- No tax on buying with fiat, holding, wallet transfers.
- Regional IRPF variations above €300,000.
- Agencia Tributaria tracks via Law 11/2021.
Form 721, Foreign Crypto Reporting and Strategic Wealth Alignment
Introduces Form 721 for reporting foreign crypto holdings over €50,000 by March 31, 2026, enhancing tax authority visibility.
March 3, 2026
Hacienda reforzará en 2026 el control sobre neobancos, alquileres, criptomonedas e influencers
Spain's tax agency will increase oversight on cryptocurrencies, neobanks, and influencers in 2026 under anti-fraud plan.
March 12, 2026
España endurece vigilancia fiscal sobre criptomonedas, influencers y alquileres
Tax agency ramps up controls on unreported crypto trades and holdings for 2026.
March 13, 2026
Spain's 2026 Crypto Laws: MiCA Licensing, DAC8 Tracking
Spain implements MiCA licensing and DAC8 reporting for crypto in first half of 2026.
December 24, 2025
2026 será movido en regulación de criptomonedas en España
DAC8 starts Jan 1, 2026, requiring exchanges to report crypto transactions and balances.
December 24, 2025
GuÃa de todos los impuestos que llegan en 2026: Criptomonedas
New crypto reporting obligations from Jan 1, 2026 under EU framework.
December 29, 2025
Spain finalizes July 2026 MiCA deadline, confirms DAC8 tax reporting
Spain tightens crypto taxation with DAC8 from Jan 1, 2026.
December 24, 2025
New Crypto Rules in Spain: What Investors Need to Know for 2026
Full MiCA implementation in 2026 mandates licensing and tax reporting for crypto.
December 24, 2025
Spain Crypto Tax FAQ
Is cryptocurrency taxed in Spain?
What is the capital gains tax rate on crypto in Spain?
How do I report crypto taxes in Spain?
Are crypto-to-crypto trades taxable in Spain?
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Disclaimer: This information is AI-generated and for educational purposes only. Tax laws are complex and subject to change. Always consult with a qualified tax professional for advice specific to your situation.