Crypto in the 2025 Tax Return: AEAT updates
Key novelty: First complete year under DAC8. European exchanges reported 2024/2025 transactions directly to AEAT. If you don't declare or under-declare → high audit risk.
AEAT may pre-fill some crypto transactions in draft declarations from exchange data. Must review and complete.
IRPF boxes for crypto:
- Capital gains/losses (all holding periods): base del ahorro (19-28%)
- Staking/interest income: base del ahorro (19-28%)
- Note: Spain has NO short/long-term distinction in savings base rate
Loss compensation: Current year losses + prior 4 years losses can offset 2025 gains.
2025 declaration checklist: ✓ All gains/losses calculated ✓ Staking income included ✓ Models 172/173 filed ✓ Prior year losses applied
kointax generates complete IRPF report for 2025 Renta with exact amounts for each form box.