Crypto in companies and corporations in Spain: tax treatment under Corporate Tax (IS)

If your company holds or operates with crypto in Spain, the tax rules differ from personal IRPF.

Equipo kointax·March 12, 2026·6 min read

Crypto in Spanish companies: Corporate Tax (IS)

Key differences vs IRPF:

Tax rate: IS = 25% general (15% startups first 2 years) vs IRPF = 19-28%
Valuation method: IS can use weighted average price (PMP) OR FIFO; IRPF = FIFO only
Recognition: IS = P&L account each year; IRPF = only on sale/swap
Staking rewards: IS = financial income in results account

Balance sheet classification: Financial assets (long-term) / Inventory (trading business) / Treasury (operational payments)

Models 172/173: Also apply to companies with foreign exchange accounts.

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