How to Use the Tax Agency's Electronic Office to Declare Your Cryptocurrencies

Declaring cryptocurrencies in the IRPF is no longer optional: Model 172 has boosted the exchange of information between exchanges and the Tax Agency. Here, we explain how to access the Tax Agency's Electronic Office and correctly report your cryptocurrency transactions.

Identification Systems for the Electronic Office

1. Electronic Certificate (FNMT)

The most robust and recommended option for frequent procedures:

• Issued by the Spanish Royal Mint (FNMT).
• Installed in the browser (Chrome, Firefox) or in card format (electronic DNI).
• Allows access to all Tax Agency procedures, including downloading the complete draft.
• How to obtain it: request it at fnmt.es, verify your identity at a Tax Agency office, post office, or other authorized entities.
• For declaring crypto: essential if you have many transactions or want full access.

2. Cl@ve PIN

A lightweight and quick identification system:

• A PIN is requested via SMS to the registered phone number.
• Compatible with most basic procedures.
• Works through the official "Cl@ve" app (available on iOS and Android) or via SMS from the Tax Agency.
• Suitable for: checking tax data, confirming the simple draft, receiving notifications.
• Limitation: for complex procedures (appeals, claims), the certificate is preferable.

3. Permanent Cl@ve

• Permanent username + password from the Tax Agency.
• Valid for medium-level procedures.
• Obtained by registering with the Tax Agency using your DNI.

4. Electronic DNI

• The DNI 3.0 (with a chip) allows authentication in the Electronic Office.
• Requires a card reader.

How to Access the IRPF Draft with Crypto

Step 1: Access the Electronic Office

Go to sede.agenciatributaria.gob.es. Select "Renta" and then "Renta Campaign YYYY" (for the corresponding year).

Step 2: Obtain and Review the Draft

The draft automatically prepared by the Tax Agency includes:

• Employment income (salaries, pensions).
• Bank income (bank tax certificates).
• Dividend withholdings.
• Data from Model 172 (transactions on exchanges required to report).

What the automatic draft does NOT include:

• Transactions on exchanges without a presence in Spain (foreign exchanges without a Spanish license).
• Transactions in personal wallets (DeFi, P2P, DEX).
• Staking, airdrops, yield farming.

Therefore, the draft will always be incomplete for a crypto user → you must manually add unreported transactions.

Step 3: Modify the Draft in Renta Web

In Renta Web (the Tax Agency's online declaration system):

1. Log in with a certificate or Cl@ve.
2. Your draft will open. Navigate to the section: Capital Gains and Losses Derived from the Transfer of Other Assets (usually in section F2 or similar, depending on the year).
3. For each sale/swap transaction of cryptocurrencies:
   • Acquisition date.
   • Acquisition cost (in EUR).
   • Transfer date.
   • Transfer value (in EUR at the exchange rate on the day).
   • Result: gain or loss.
4. For staking, airdrops, and DeFi: go to the section Income from Movable Capital → Other Income from Movable Capital.

Step 4: Provide Data from Exchanges Without KYC in Spain

If you use exchanges without a Spanish tax presence (Kraken, Bitfinex, etc.):

• This data will NOT appear in the draft.
• You must add it manually.
• The Tax Agency can cross-check data with banks (transfers to foreign exchanges).
• Keep and export the transaction histories of all the exchanges you use.

Support Tools

Crypto Accounting Software Compatible with the Tax Agency

Several tools generate a report ready to import into the Tax Agency system or in the format required by your tax advisor:

• Koinly: connects with exchanges and wallets, calculates FIFO, exports reports by fiscal year.
• CoinTracker: similar, with direct integration with various exchanges.
• TaxBit (more U.S.-oriented but with a European module).
• Blockpit: with an updated Spanish module for the IRPF.

The Tax Agency's CSV Table

Starting with the 2024 IRPF, the Tax Agency allows the import of a CSV file with capital gains transactions. You can use the tools mentioned above to generate this CSV and upload it directly to Renta Web.

Deadlines for Filing the Income Tax Return (IRPF)

• Campaign Start: Usually April 1.
• Campaign End (online): June 30.
• Bank Direct Debit: Until June 25.
• Confirmation of the Basic Draft (if refundable): From April 1.

For crypto taxpayers: it is highly recommended to wait until early May to confirm the draft, once you have gathered all the data from exchanges for the previous year.

Common Errors in Crypto Declarations

1. Including only transactions from Spanish exchanges and forgetting foreign exchanges.
2. Failing to declare staking, airdrops, and DeFi (only reporting gains/losses from sales).
3. Using the wrong exchange rate: it must be the EUR/USD (or EUR/other currency) rate from the ECB on the transaction date, not the crypto price in USD.
4. Not offsetting losses with gains: if you have capital losses, they must be declared (and offset against gains) to be usable.
5. Reporting gains only in the year of receipt when the accrual may be in the year of sale (which may differ from the year of receipt in P2P with deferred settlement).

Updated: April 2026 | Fiscal Year: 2025