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Latvijas Banka requires MiCA authorisation for a legal person to provide crypto-asset services professionally. Authorisation is obtained before starting activity and covers the specific services listed, such as custody, platforms, exchange, order execution, advice, portfolio management, or transfers. A home-member-state authorisation may permit cross-border activity through MiCA's notification mechanism. Always verify the entity and services published by the regulator.
Official source: Latvijas Banka: MiCA authorisation requirements for crypto-asset service providers
Crypto-asset capital-gains income (25.5%)
Official source: State Revenue Service: individual transactions in crypto assets, updated 18 May 2026
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 State Revenue Service calculates income as the difference between purchase and sale price. Keep records of both transactions; we do not extend that formula to other costs without specific guidance.
Deadline: If income from crypto-asset sales exceeds EUR 1,000 in a quarter, file by the 15th of the following month and pay by the 23rd. Confirm other deadlines with the State Revenue Service.
Official source: State Revenue Service: individual transactions in crypto assets, updated 18 May 2026
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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