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Compare only local claims with an official source and current review
No official adoption metric is available for both countries. Legacy estimates, where available, appear below as context only.
Estimated context (not comparable)
Blue and est. indicate a legacy estimate without a verifiable official source. It never creates a winner, bar, or ranking.
The FSC is Bulgaria's national competent authority for MiCA, with the BNB competent for e-money tokens and certain providers under its supervision. Since 1 July 2026, only licensed providers may offer crypto-asset services in Bulgaria. Interim VASP registration is not a MiCA licence, and the FSC says it did not examine the business models or service validity of entities on that interim register. Check the FSC's current licensed-provider register and the exact authorised services before acting.
Official source: Financial Supervision Commission: MiCA FAQ, competent authorities and CASP authorisation · Financial Supervision Commission: only licensed providers may offer crypto-asset services after 1 July 2026
Income from crypto-asset sales or exchanges
Official source: National Revenue Agency: income from crypto-asset sales and exchanges · National Revenue Agency: annual personal-income tax, rate and declaration
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: The NRA calculates annual income as transaction-by-transaction gains less transaction-by-transaction losses, with a further 10% expense deduction.
Deadline: Report it in the annual income-tax return; confirm the current NRA filing deadline before submitting.
Official source: National Revenue Agency: income from crypto-asset sales and exchanges · National Revenue Agency: annual personal-income tax, rate and declaration
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
Only metrics with a national source per figure
Local primary guidance and current review
Treatment visible only with an official source
Official registers only, where available
Hidden without specific evidence
Review date for each country guide
We show only regulatory and tax claims with local primary guidance and a current review. Adoption metrics require a national source for each figure.
Each visible claim links to its official country source. Adoption links are assigned to the exact metric, not the entire profile.
Each guide shows its next review date. Always confirm your residence, activity, and transaction with the authority or a local professional before filing.
Yes, you can compare any of the 174 countries in our database using the country selectors.
It is an editorial summary of linked primary regulatory guidance. If a current review is unavailable, we show Verify rather than infer a status.
We do not infer rankings. A value appears only when the exact figure has a linked official national source.
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