Deadline to Declare Cryptocurrencies in the 2025 Tax Return
The 2025 tax return campaign begins in April 2026. If you own cryptocurrencies, these are the key deadlines you cannot miss.
Deadlines for the 2025 Tax Return (2025 Fiscal Year)
| Milestone | Date |
|---|---|
| Campaign opening (web draft) | April 2, 2026 |
| Start of tax return filing | April 2, 2026 |
| Deadline for filing (without direct debit) | June 25, 2026 |
| Deadline for filing with payment due (direct debit) | June 25, 2026 |
| General deadline | June 30, 2026 |
These deadlines are typical. The tax authority may slightly modify them. Verify the official dates for the 2025 campaign at agenciatributaria.es.
Do cryptocurrencies change the deadlines?
No. Gains or losses from cryptocurrencies are declared in the same annual income tax return, with the same deadlines as other income. There is no separate form specific to cryptocurrencies outside of the income tax return.
However, informational forms do have their own deadlines:
Deadlines for Models 172 and 173 (2025 Fiscal Year)
| Model | Content | Filing Deadline |
|---|---|---|
| Model 172 | Cryptocurrency balances as of 12/31/2025 | January 2026 |
| Model 173 | Cryptocurrency transactions during 2025 | January 2026 |
Note: Models 172 and 173 should have already been filed in January 2026 for the 2025 fiscal year. If you did not file them, you can submit them late with a surcharge, but do not delay further.
What happens if I file the income tax return late?
Voluntary filing (without prior notice from the tax authority):
| Delay Period | Surcharge (on amount due) |
|---|---|
| Up to 3 months | 5% |
| Between 3 and 6 months | 10% |
| Between 6 and 12 months | 15% |
| More than 12 months | 20% + late payment interest |
Without prior notice: no additional penalty, only the indicated surcharge.
Filing after notice from the tax authority:
Formal penalties may be added, ranging from 50-150% of the amount due, in addition to late payment interest.
What if the result is negative (refund due)?
If your tax return results in a refund, filing late does not incur a surcharge. However, the tax authority has 6 months to refund the amount before late payment interest starts accruing in your favor.
Planning: When to Start Preparing Your Crypto Tax Return
| Timeframe | Recommended Action |
|---|---|
| January | Export transaction histories from all exchanges |
| February-March | Import and calculate using FIFO tools |
| April | Review the tax authority draft, add crypto gains |
| May-June | File before June 30 |
Waiting until the last week of June with complex crypto transactions is a common mistake. FIFO calculations across multiple exchanges can take days if transaction histories are not well-organized.
Updated: April 2026 | 2025 Tax Return Campaign