The 15 most frequent questions about cryptocurrency taxation in Spain answered clearly.
FAQ: crypto taxes in Spain
- No sales → no IRPF (but Model 172/720 may apply if >€50k at foreign exchanges)
- <€50k threshold: No 172/720 required, but IRPF applies if gains realized
- Multiple purchases: AEAT requires global portfolio FIFO
- Staking: Capital income at market value when received (19-28%)
- Self-transfers: NOT taxable
- Swaps: YES taxable (ETH→BTC = sell ETH + buy BTC)
- NFTs: YES (buying = crypto disposal; selling = capital gain/loss)
- Loss compensation: Yes, same year + 4 years forward
- Non-declaration: AEAT has data via 172, 173, DAC8. Sanctions possible.
- Donations: Donor pays capital gains; recipient pays Donation Tax
- DeFi support in kointax: Yes (Ethereum, Polygon, Arbitrum, etc.)
- Price: From €29/year
- Models 172/173: Yes, auto-generated
- Need advisor: Not necessarily for simple profiles
- API key security: Read-only only, no fund movement access
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