ES • CRYPTO TAX GUIDE 2026

Crypto Tax in Spain (2026 Guide)

Statutory fiscal regulations, capital gains brackets, staking yields, mining rules, and holding period exemptions in Spain.

01 Select Tax Jurisdiction

Spain EUR · ES

02 Select Included Transaction Types Select all that apply

💹 Capital Gains (Disposals)

Crypto → Fiat Sale CGT Crypto ↔ Crypto Swap CGT NFT Sale / Flip CGT DeFi Liquidity Exit CGT

⛏️ Ordinary Income Events

Staking & Validation Income Mining Rewards Income Airdrops & Forks Income DeFi Lending Yield Income

03 Gain / Income Amount EUR (€)

€

04 Asset Holding Duration 📅 Long-Term (≥{months}m)

Years

Months

Total Time Held 14 Months

QUALIFIES FOR LONG-TERM RATE (HELD ≥ 12 MONTHS)

Holding duration exceeds statutory threshold (12m). Preferential rate applies.

📡 Instant calculation active · Updates dynamically as parameters change

TAXLE RECEIPT FY 2026

Spain REF: CRYPTO-ES-2026

Estimated Tax Due € 0 ✅ 100% Tax-Free

Effective Rate 0.0%

Proceeds − Basis − Fees —

Net Taxable Amount € 50,000

Tax Liability (−) – € 0

Net Retained Profit € 50,000

📋 STATUTORY RULE APPLIED

🎉 100% Tax-Free under applicable statutory rules!

Crypto → Fiat

🛡️ VERIFIED DATA

Last reviewed on 2026-08-20 • Reviewed by Taxle International Tax Research Team

🏛️ Agencia Estatal de Administración Tributaria (AEAT) ↗

TAX YEAR 2026

Quick Tax Facts — Spain

Legal Classification Intangible Asset / Savings Income (Rentas del Ahorro)

Short-Term CGT 19% – 28% (Savings Tax Scale: 19% up to €6k, 21% to €50k, 23% to €200k, 27% to €300k, 28% above)

Long-Term CGT 19% – 28% (No long-term discount)

Staking & Mining Tax 19% – 28% (Staking yields taxed under savings income base)

Holding Exemption None / Immediate

Exemptions / Thresholds None for capital gains; General IRPF filing threshold €1,000 for capital gains

Filing Forms Modelo 100 (IRPF), Modelo 721 (Declaration of virtual assets held abroad)

Filing Deadline June 30 of the following year

Taxable vs Non-Taxable Digital Asset Events

Event Type	Taxable?	Fiscal Treatment & Notes
Crypto to Fiat	TAXABLE	Capital gain/loss taxed under savings tax scale (19% - 28%)
Crypto to Crypto Swap	TAXABLE	Taxable barter exchange (permutas de monedas virtuales)
Staking Rewards	TAXABLE	Taxed as capital movable income (rendimientos del capital mobiliario)

📐 Cost Basis Accounting & Matching Rules

Accepted Accounting Method: FIFO (First-In, First-Out) required by Dirección General de Tributos (DGT)

In Spain, digital asset investors must maintain comprehensive transaction records including timestamps, transaction hashes, acquisition cost in EUR, and fair market valuation at disposition.

📝 Reporting Requirements & Tax Forms

Statutory Tax Forms: Modelo 100 (IRPF), Modelo 721 (Declaration of virtual assets held abroad)

Annual Filing Deadline: June 30 of the following year

Tax declarations must reflect realized gains across all custodial exchange accounts and self-hosted non-custodial wallets.

🌍 Tax Residency & Exit Taxation

Spanish tax residence applies if present > 183 days. Modelo 721 mandatory for foreign crypto holdings exceeding €50,000. Exit tax (Art. 95 bis IRPF) applies to large estates.

🏛️ Official Government & Tax Authority Sources

All data on this page is cross-referenced with statutory guidelines published by the national revenue authority:

🏛️ Agencia Estatal de Administración Tributaria (AEAT) ↗

FAQ

Frequently Asked Questions about Crypto Tax in Spain

Clear answers to common questions about cryptocurrency taxation, compliance, and reporting.

What is Modelo 721 in Spain?

Modelo 721 is an informative tax declaration mandatory for Spanish tax residents holding crypto assets on foreign platforms/wallets worth over €50,000 on December 31.

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Tax & Legal Disclaimer

This page provides educational and informational guidance on cryptocurrency taxation. Rates and regulations are approximate and subject to change. Consult a certified tax advisor or accountant for personalized tax planning.