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Compare only local claims with an official source and current review
No official adoption metric is available for both countries. Legacy estimates, where available, appear below as context only.
Estimated context (not comparable)
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The Bank of Russia reports that legislation prohibits using digital currency to pay for goods, works, or services, or organising or enabling its circulation as payment. In March 2025 it proposed an experimental crypto-investment regime for qualified investors, not general retail authorisation or payment use. The 2025 tax law establishes treatment for digital-currency activities and requires mining-infrastructure operators to report information. Verify scope, residence, and activity before acting.
Official source: Bank of Russia: 2024 annual report on digital-currency circulation and tax law · Bank of Russia: March 2025 proposed experimental crypto-investment regime for qualified investors
Digital currency as property
Official source: Federal Tax Service: taxation of digital-currency operations from 2025 · Federal Tax Service: 2026 mining tax and recordkeeping rules
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 FTS says a sale base is calculated as proceeds less cost and sale expenses, and documented mining expenses can reduce income. Confirm treatment for your activity and regime.
Deadline: For 2025 sales, the FTS states a return by 30 April 2026; confirm the current deadline for your case.
Official source: Federal Tax Service: taxation of digital-currency operations from 2025 · Federal Tax Service: 2026 mining tax and recordkeeping rules
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
Only metrics with a national source per figure
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Official registers only, where available
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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.
Each visible claim links to its official country source. Adoption links are assigned to the exact metric, not the entire profile.
Each guide shows its next review date. Always confirm your residence, activity, and transaction with the authority or a local professional before filing.
Yes, you can compare any of the 174 countries in our database using the country selectors.
It is an editorial summary of linked primary regulatory guidance. If a current review is unavailable, we show Verify rather than infer a status.
We do not infer rankings. A value appears only when the exact figure has a linked official national source.
