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Crypto-asset service providers are subject to MiCA authorisation and CSSF supervision. MiCA applies to CASPs from 30 December 2024; from 1 July 2026, former VASPs may no longer offer services without CASP authorisation. Some regulated financial entities may provide specific services after notification. Check the legal name, authorisation, and service in the CSSF register or ESMA's European register before acting.
Official source: CSSF: MiCA framework, authorisation and supervision · CSSF: VASP transition ended 1 July 2026
Commercial profit or speculation gain depending on activity and holding period
Official source: Administration des contributions directes: virtual-currency income-tax circular · Guichet.lu: 2025 personal income-tax return filing period
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: For a commercial activity, the circular allows business expenses caused exclusively by that activity, such as mining electricity, platform-conversion costs, and IT infrastructure. Do not extend that rule to private holding.
Deadline: For the 2025 tax year, the Form 100 filing period runs from 7 April to 31 December 2026. Also meet any specific date communicated by the Luxembourg Inland Revenue.
Official source: Administration des contributions directes: virtual-currency income-tax circular · Guichet.lu: 2025 personal income-tax return filing period
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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