Kointax.ioKointax.io

Crypto Tax Blog

Practical guides, legal updates and strategies to correctly report your cryptocurrencies in Spain.

ajd
itp
tokenizacion

Crypto and the Stamp Duty on Documented Legal Acts (AJD): When Does It Apply?

The AJD tax applies to notarized and commercial documents. Does it apply to real estate tokenization, the establishment of crypto joint ownership communities, or the issuance of tokenized debt? We analyze when AJD affects crypto asset operations.

Equipo declaracrypto21 Apr 2026· 5 min
no-residente
irnr
exchanges

Non-resident investors in Spain with cryptocurrencies: taxation and obligations

If you are not a tax resident in Spain but have crypto held here or on Spanish exchanges, what obligations do you have? We analyze the IRNR, DTAs, and reporting obligations for non-residents with crypto assets in Spain.

Equipo declaracrypto21 Apr 2026· 6 min
herencia
patrimonio
familia

Crypto and Multi-Generational Family Wealth Management in Spain

Managing family crypto wealth across generations requires planning: lifetime donations, family corporate structures, succession agreements, and Spanish law equivalents of trusts for crypto assets.

Equipo declaracrypto21 Apr 2026· 7 min
devengo
irpf
declaracion

The Accrual Principle in Crypto: When Does the Tax Obligation Arise?

The accrual principle determines the fiscal year in which cryptocurrency gains and losses must be declared. Learn when a sale, staking reward, airdrop, or DeFi operation is accrued, and the consequences of reporting it in the wrong fiscal year.

Equipo declaracrypto21 Apr 2026· 6 min
exchanges
auto-custodia
seguridad

Regulated Exchanges vs Self-Custody: Tax and Security Implications in 2025

Is it better to keep your cryptocurrencies in a regulated exchange (custodian) or in your own wallet (self-custody)? We compare the tax pros and cons, security aspects, and reporting obligations of each option under Spanish regulations for 2025.

Equipo declaracrypto21 Apr 2026· 6 min
administrador
sociedad
is

Cryptocurrencies and Corporate Administrator Responsibility: Tax Risks

If you are an administrator of a company operating with cryptocurrencies, you may be jointly liable for the company's tax debts. We analyze the tax risks for administrators concerning Corporate Tax, VAT, and crypto reporting obligations.

Equipo declaracrypto21 Apr 2026· 6 min