Espana: impuestos y registros de tarjetas cripto

Revision y fuentes

Revisado el 2026-10-07 por CryptoLV Editorial. Proxima revision: 2026-11-07.

• AEAT: 2025 IRPF manual — buying and selling virtual currencies abre en una pestana nueva

  Respalda: For individual taxpayers outside an economic activity, AEAT describes gains or losses on virtual-currency sales for legal tender, related acquisition and transmission values, qualifying directly related expenses, FIFO identification of homogeneous units, and the tax period of delivery.

• AEAT: Frequently asked questions about Modelo 721 abre en una pestana nueva

  Respalda: Who may need the foreign virtual-currency information return, how custody and the custodian's location matter, and which self-custodied holdings are excluded from its balance calculation.

• AEAT: Modelo 721 threshold and exceptions abre en una pestana nueva

  Respalda: The combined EUR 50,000 year-end threshold for foreign-custodied virtual currencies and the obligation to report all such currencies when that threshold is exceeded, subject to listed exceptions.

• AEAT: Modelo 721 filing period abre en una pestana nueva

  Respalda: The filing period from 1 January to 31 March of the following year and subsequent filing conditions after an initial return.

• AEAT: 2025 Wealth Tax manual — virtual currencies abre en una pestana nueva

  Respalda: For taxpayers subject to Wealth Tax, virtual-currency valuation at 31 December using a 23:59 quote from principal platforms or a reasonable euro market-value estimate where that quote is unavailable.