FAQ: Crypto taxes in Spain 2025
Top questions:
- No sales = no declaration? You still need Models 172/173 if you have foreign exchange accounts
- Do crypto swaps count? Yes — every swap is a taxable "permuta" in Spain
- Must I declare losses? Yes — required and valuable for future offset
- Staking timing? Tax when received, not when sold
- FIFO with multiple exchanges? Global FIFO per asset, not per exchange
- Models 172/173 deadline? January each year, no minimum threshold
- Does Koinly generate 172/173? No — use kointax for that
- Best software for Spain? kointax — only platform with full AEAT compliance