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MiCA applies in the EU, but KNF said in June 2026 that, because Poland's implementation law had not entered into force, no national authority was designated to supervise CASPs, except EMT issuers. The transition ended on 1 July 2026 and a Polish virtual-currency activity registration is not MiCA permission. Verify the ESMA Interim MiCA Register.
Official source: KNF: MiCA transition ended in July 2026 · KNF: statement on Poland's MiCA supervisory status · ESMA: central MiCA register for authorised CASPs
PIT on virtual-currency disposal
Official source: Polish Tax Administration: virtual-currency disposal, PIT-38, costs and filing window
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: Acquisition costs exceeding income carry forward to later years as disposal costs. Verify eligible cost types with the Tax Administration.
Deadline: File PIT-38 from 15 February through 30 April in the year after the tax year. The Tax Administration says to file it for both acquisition and disposal of virtual currency where applicable.
Official source: Polish Tax Administration: virtual-currency disposal, PIT-38, costs and filing window
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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