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Compare only local claims with an official source and current review
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 PACTE-law PSAN transitional period ended on 1 July 2026. The AMF says that from that date providers need MiCAR CASP authorisation or a complete notification under the applicable procedure. Verify the entity, service, and current status in AMF or ESMA sources before transferring funds.
Official source: AMF: MiCA transition ended 1 July 2026 · AMF: MiCA framework for crypto-asset service providers
PFU/Progressive
Official source: Impots.gouv.fr: digital-asset gains, updated 17 July 2026 · Impots.gouv.fr: 2026 income-return calendar by department
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: Losses can only offset same-nature digital-asset gains in the same year; they do not carry forward.
Deadline: For 2025 income: 19 May 2026 on paper; online, 21 May (departments 01-19 and non-residents), 28 May (20-54), or 4 June (55-974 and 976).
Official source: Impots.gouv.fr: digital-asset gains, updated 17 July 2026 · Impots.gouv.fr: 2026 income-return calendar by department
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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We show only regulatory and tax claims with local primary guidance and a current review. Adoption metrics require a national source for each figure.
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