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The Central Bank is the national competent authority for MiCAR and CASPs require authorisation to operate in the EU. The earlier VASP registration covers AML/CFT only; it does not by itself equal CASP authorisation or validate a platform, asset, or transaction. Consult the Central Bank's current registers.
Official source: Central Bank of Ireland: MiCAR and CASP authorisation · Central Bank of Ireland: VASP registration scope · Central Bank of Ireland: register downloads
CGT or trading income depending on facts
Official source: Revenue: taxation of crypto-asset transactions · Revenue: how to calculate CGT · Revenue: CGT payment and filing dates
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 annual CGT personal exemption is EUR 1,270 for qualifying gains; consult Revenue for expenses and losses.
Deadline: For 2026 disposals: pay by 15 December for those through 30 November; December disposals are due 31 January 2027. File by 31 October 2027.
Official source: Revenue: taxation of crypto-asset transactions · Revenue: how to calculate CGT · Revenue: CGT payment and filing dates
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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