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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
Banco de Portugal explains that issuing and trading virtual assets is not prohibited, but its historical registration and supervision are limited to AML/CFT and do not guarantee solvency, conduct, or protection of funds. Consult the transitional register and confirm the provider's current MiCAR scope before using it.
Official source: Banco de Portugal: crypto-asset supervision limits and registered-entity list · Portuguese Government: national MiCA implementation assigns regulatory powers to CMVM and Banco de Portugal
IRS on crypto-asset disposals
Official source: Autoridade Tributaria: Codigo do IRS, article 10 · Autoridade Tributaria: IRS guide to crypto-asset taxation · Autoridade Tributaria: IRS Code article 60 annual return filing period · Autoridade Tributaria: IRS Code article 124-A crypto-asset service-provider reporting deadline
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
Rate: Verify
Deductible: Article 10 uses disposal and acquisition value in its gain rules. Confirm the category, asset type and facts before applying offsets or deductions.
Deadline: Individuals: consult the current Portuguese IRS calendar. Crypto-asset service providers: article 124-A requires reporting each year by 31 May for the preceding calendar year.
Official source: Autoridade Tributaria: Codigo do IRS, article 10 · Autoridade Tributaria: IRS guide to crypto-asset taxation · Autoridade Tributaria: IRS Code article 60 annual return filing period · Autoridade Tributaria: IRS Code article 124-A crypto-asset service-provider reporting deadline
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