Multisig wallets (Gnosis Safe) in Spain: tax implications
Fiscal ownership depends on holder:
- Company: Assets on company balance → Corporate Tax (IS)
- DAO: Complex — may/may not have legal personality in Spain
- Individuals (e.g., 2-of-3): Possible co-ownership → each signer pays proportional share
Corporate Gnosis Safe transactions: Buy/sell = company balance. Gains → IS (25%). Gas = deductible expense.
Model 172/173: Companies with >€50k crypto in multisig must file Models 172 and 173.
DAOs in Spain: No specific legal recognition. Either: community of goods (members pay proportional share) or legal entity (taxed as that entity).
kointax imports Gnosis Safe transaction history via public address.