kointax for Spanish companies: crypto taxes for corporations
Key differences vs individuals:
- Corporations: crypto = financial assets on balance sheet
- Gains taxed as corporate income (25% flat rate, not savings rate)
- Must be properly accounted under Spanish GAAP/IFRS
Corporate obligations:
- Book crypto positions in balance sheet
- Corporate income tax on gains (Impuesto de Sociedades, 25%)
- Models 172/173 (if company has foreign exchange accounts)
- Model 232 (related party transactions, if applicable)
kointax offers business plans with corporate tax reporting, accounting-compatible exports, multi-user access, and multi-entity management.