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Estimated context (not comparable)
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MiCAR establishes a harmonised framework for crypto-asset service providers. The FMA says regulated services require authorisation and that you should verify the provider, entity, and service scope; authorisation does not make every product on a platform regulated.
Official source: FMA: check crypto-asset provider authorisation · FMA: specific aspects of crypto-asset services
27.5% special rate
Official source: Federal Ministry of Finance: crypto taxation · Federal Ministry of Finance: annual income-tax filing deadlines
MiCAR sets authorisation and conduct requirements for crypto-asset service providers. Spain's transitional period ended on 1 July 2026; confirm a provider's current status through CNMV references and the applicable European register.
Official source: CNMV: MiCA transition-end notice
Savings Tax Base
Official source: Agencia Tributaria: Renta 2025 manual · Agencia Tributaria: reporting crypto-asset sales and swaps in the annual return · Agencia Tributaria: Form 721 crypto-asset FAQ · Agencia Tributaria: Renta 2025 annual filing window
Rate: Verify
Deductible: Profits and losses may be offset against other capital income under the general rules.
Deadline: For 2025 income, file on paper by 30 April 2026 or through FinanzOnline by 30 June 2026. A tax adviser usually has more time; confirm your case.
Official source: Federal Ministry of Finance: crypto taxation · Federal Ministry of Finance: annual income-tax filing deadlines
Rate: Verify
Deductible: You can offset gains with losses in the savings tax base. Uncompensated losses can be applied in the following 4 fiscal years.
Deadline: File Renta 2025 from 8 April through 30 June 2026. If you direct-debit payment, the deadline is 25 June. Confirm the separate Form 721 deadline where it applies.
Official source: Agencia Tributaria: Renta 2025 manual · Agencia Tributaria: reporting crypto-asset sales and swaps in the annual return · Agencia Tributaria: Form 721 crypto-asset FAQ · Agencia Tributaria: Renta 2025 annual filing window
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