{"id":11882,"date":"2026-01-02T15:33:37","date_gmt":"2026-01-02T14:33:37","guid":{"rendered":"https:\/\/www.in-diem.com\/abogados\/uncategorized\/how-to-declare-cryptocurrencies-in-the-income-tax-return-in-spain-2025-tax-year"},"modified":"2026-03-13T14:30:49","modified_gmt":"2026-03-13T13:30:49","slug":"how-to-declare-cryptocurrencies-in-the-income-tax-return-in-spain-2025-tax-year","status":"publish","type":"post","link":"https:\/\/www.in-diem.com\/en\/abogados\/cryptocurrencies\/how-to-declare-cryptocurrencies-in-the-income-tax-return-in-spain-2025-tax-year","title":{"rendered":"How to Declare Cryptocurrencies in the Income Tax Return in Spain (2025 tax year)"},"content":{"rendered":"\n<p>Cryptocurrency taxation is one of the most frequent inquiries we receive at <strong>IN DIEM Abogados<\/strong>. With increased oversight by the <strong><a href=\"https:\/\/sede.agenciatributaria.gob.es\/\">Tax Authority<\/a><\/strong> and the entry into force of new reporting obligations, correctly declaring your crypto transactions is no longer optional: it is essential to avoid penalties and requirements. <\/p>\n\n<p>In this updated guide for the 2025 tax year (to be filed in 2026), we explain <strong>how to declare cryptocurrencies in Spain<\/strong>, which transactions are taxable, how to calculate your capital gains, and why having a <strong>professional crypto tax report<\/strong> can make the difference between an impeccable return and a problem with the Tax Authority.<\/p>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>1. Legal framework: how are cryptocurrencies taxed in Spain?<\/strong><\/h2>\n\n<p>The Tax Authority considers cryptocurrencies as <strong>patrimonial assets<\/strong>, not as legal tender. This means that any transaction generating a change in value must be included in the income tax return as a capital gain or loss. <\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>\u2714 When must you declare cryptocurrencies in the Income Tax Return?<\/strong><\/h3>\n\n<p>You must declare <strong>if you have carried out any of the following transactions<\/strong>:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Sale of cryptocurrencies for euros<\/li>\n\n\n\n<li>Exchanges between cryptocurrencies (BTC \u2192 ETH, for example)<\/li>\n\n\n\n<li>Purchase of goods or services paying with crypto<\/li>\n\n\n\n<li>Obtaining rewards (staking, farming, mining\u2026)<\/li>\n\n\n\n<li>Salaries or services received in cryptocurrencies<\/li>\n<\/ul>\n\n<p class=\"has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>Holding cryptocurrencies without trading does NOT generate an obligation to declare.<\/strong><\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>Why has Tax Authority oversight increased?<\/strong><\/h3>\n\n<p>Through forms <strong>172 and 173<\/strong>, exchanges and trading platforms operating in Spain are required to annually report to the Tax Authority regarding their users&#8217; holdings and transactions, enabling the AEAT to automatically cross-reference your transactions with your IRPF.<\/p>\n\n<p>Additionally, the European <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/ES\/TXT\/?uri=CELEX%3A32023R1114\"><strong>MiCA<\/strong><\/a> framework reinforces transparency in the crypto-asset market and requires crypto service providers to comply with much stricter registration and traceability standards.<\/p>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>2. Which cryptocurrency transactions are taxable in Spain?<\/strong><\/h2>\n\n<p><strong>Not all cryptocurrency transactions have the same tax implications<\/strong>. It is essential to understand when a taxable event is generated and when it is not. Below, we detail the main transactions that must be included in your income tax return:  <\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>1. Sale of cryptocurrencies for euros or other fiat currency<\/strong><\/h3>\n\n<p>When you sell Bitcoin, Ethereum, or any other cryptocurrency in exchange for euros, a patrimonial transfer occurs.<\/p>\n\n<p>The difference between what you paid to acquire them (<strong>acquisition value<\/strong>) and what you receive from their sale (<strong>transfer value<\/strong>) determines the capital gain or loss you must declare.<\/p>\n\n<p><strong><em>Example<\/em>:<\/strong> you purchased 1 BTC for \u20ac20,000 in 2022 and sell it in 2024 for \u20ac35,000. Your capital gain is \u20ac15,000. <\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>2. Crypto-to-crypto exchanges<\/strong><\/h3>\n\n<p>This is one of the most frequent errors among taxpayers. According to the Tax Authority, exchanging one cryptocurrency for another constitutes a patrimonial transfer, even if you do not receive euros. <\/p>\n\n<p><strong><em>Example<\/em>:<\/strong> if you purchased Bitcoin for \u20ac10,000 and exchange it for Ethereum when the Bitcoin is worth \u20ac15,000, you must declare a gain of \u20ac5,000, even though you have not converted anything to euros.<\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>3. Staking and DeFi rewards<\/strong><\/h3>\n\n<p><em>Staking<\/em> consists of locking cryptocurrencies to participate in the validation of blockchain transactions and receive rewards. Fiscally, these rewards are considered income from movable capital or capital gains, depending on their nature. <\/p>\n\n<p>If you receive new cryptocurrencies as a staking reward, the market value of those cryptocurrencies at the time of receipt constitutes income that must be taxed. Subsequently, when you sell or exchange those rewards, you will generate a new capital gain or loss. <\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>4. Airdrops and forks<\/strong><\/h3>\n\n<p><em>Airdrops<\/em> are free distributions of tokens, generally for promotional purposes. When you receive an airdrop, the <a href=\"https:\/\/sede.agenciatributaria.gob.es\/\">Tax Authority<\/a> may consider it a capital gain based on the market value of the tokens received at the time of receipt. <\/p>\n\n<p><em>Hard forks<\/em> (when a blockchain splits creating a new cryptocurrency) have similar treatment: if you receive tokens from the new chain, their initial market value may constitute a capital gain.<\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>5. Mining<\/strong><\/h3>\n\n<p>If you are professionally engaged in cryptocurrency mining, the income may be considered income from economic activities, which implies registering as self-employed and maintaining specific accounting. If it is a sporadic activity, the cryptocurrencies obtained will be taxed as capital gains based on their market value at the time of obtaining them. <\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>6. Payments and compensation in cryptocurrencies<\/strong><\/h3>\n\n<p>If you receive your salary or any type of compensation in cryptocurrencies, this constitutes employment income that must be declared based on its value in euros at the time of receipt. Subsequently, when you sell or exchange those cryptocurrencies, you will generate a new capital gain or loss. <\/p>\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-medium-font-size\" style=\"font-style:normal;font-weight:600\">REMEMBER<strong>:<\/strong> <\/p>\n\n<p>Simply purchasing cryptocurrencies and holding them in your wallet does not generate any obligation to declare in the IRPF. Only transfer transactions are taxable. <\/p>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>3. How to calculate capital gain or loss?<\/strong><\/h2>\n\n<p>Spain applies the <strong>FIFO (First In, First Out)<\/strong> method: the first cryptocurrencies you purchased are the first considered sold.<\/p>\n\n<p>Additionally:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Purchase fees increase the acquisition value.<\/li>\n\n\n\n<li>Sale fees reduce the transfer value.<\/li>\n\n\n\n<li>You must consolidate all your transactions from all exchanges and wallets into a single tax pool.<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>4. Documentation required to correctly declare cryptocurrencies<\/strong><\/h2>\n\n<p>Correct cryptocurrency declaration requires comprehensive documentation. Lack of documentation may be interpreted as concealment of assets. The Tax Authority requires the ability to justify:  <\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>1. Complete transaction history<\/strong><\/h3>\n\n<p>You need a chronological record of all your transactions: purchases, sales, exchanges, transfers between wallets, staking rewards, airdrops received, etc. This history must include: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Exact date and time of each transaction<\/li>\n\n\n\n<li>Type of transaction (purchase, sale, exchange, transfer)<\/li>\n\n\n\n<li>Amount of cryptocurrencies involved<\/li>\n\n\n\n<li>Unit and total price in euros at the time of the transaction<\/li>\n\n\n\n<li>Fees applied<\/li>\n\n\n\n<li>Platform or exchange used<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>2. CSV exports from exchanges<\/strong><\/h3>\n\n<p>Most exchanges allow you to export your transaction history in CSV format. These exports are useful but have limitations: they do not always include all transactions (especially transfers between platforms), may have errors in euro conversions, and do not facilitate the application of the FIFO method when operating on multiple platforms. <\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>3. Screenshots and receipts<\/strong><\/h3>\n\n<p>For significant transactions or on platforms that do not offer complete exports, it is advisable to keep screenshots of transactions, email confirmations, and any other receipt that proves the transaction.<\/p>\n\n<p>Screenshots must show date, time, and visible data to be valid.<\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>4. Personal wallet records<\/strong><\/h3>\n\n<p>If you use non-custodial wallets (such as MetaMask, Ledger, or similar), you must document all transactions made from those addresses. Blockchain analysis tools can help you reconstruct the complete history of an address, but they require technical knowledge. <\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>5. Justification of the origin of funds<\/strong><\/h3>\n\n<p>In case of inspection, the Tax Authority may request that you prove where the money used to purchase cryptocurrencies came from.<\/p>\n\n<p>We show you examples of accepted documents:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Payslips<\/li>\n\n\n\n<li>Bank savings<\/li>\n\n\n\n<li>Declared income<\/li>\n\n\n\n<li>Patrimonial sales<\/li>\n\n\n\n<li>Justified inheritances or donations<\/li>\n<\/ul>\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-medium-font-size\" style=\"font-style:normal;font-weight:600\">IMPORTANT:<\/p>\n\n<p><strong>Keep all documentation for at least 4 years.<\/strong><\/p>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>5. What is a Crypto Tax Report and why is it key for the IRPF?<\/strong><\/h2>\n\n<p>A <strong>Crypto Tax Report<\/strong> is a technical-legal document that analyzes and classifies all your crypto transactions in accordance with Spanish regulations.<\/p>\n\n<p><strong>Although technically there is no specific legal obligation to have a crypto tax report, it is highly recommended.<\/strong> We explain why:<\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>What is it for?<\/strong><\/h3>\n\n<ul class=\"wp-block-list\">\n<li>\u2714 Guarantees <strong>regulatory compliance<\/strong><\/li>\n\n\n\n<li>\u2714 Provides support against <strong>Tax Authority requirements<\/strong><\/li>\n\n\n\n<li>\u2714 Allows you to legally <strong>optimize<\/strong> your taxation<\/li>\n\n\n\n<li>\u2714 Provides legal certainty and peace of mind<\/li>\n<\/ul>\n\n<p>While there are <strong>online tools that automatically generate tax reports<\/strong> from exchange APIs, these tools are useful for simple operations but <strong>have significant limitations<\/strong> in complex cases: <\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>Limitations of automated reports<\/strong><\/h3>\n\n<ul class=\"wp-block-list\">\n<li>Do not correctly identify the type of transaction<\/li>\n\n\n\n<li>Traceability failures<\/li>\n\n\n\n<li>Problems with FIFO on multiple platforms<\/li>\n\n\n\n<li>Do not detect errors, duplicates, or airdrops<\/li>\n\n\n\n<li>Do not include legal analysis<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>\u2714 Advantages of professional report<\/strong><\/h3>\n\n<ul class=\"wp-block-list\">\n<li>Complete fiat\u2013crypto\u2013fiat traceability<\/li>\n\n\n\n<li>Reconstruction of movements<\/li>\n\n\n\n<li>Adapted tax analysis<\/li>\n\n\n\n<li>Risk identification<\/li>\n\n\n\n<li>Legal tax optimization<\/li>\n\n\n\n<li>Defense before the Tax Authority<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>6. Risks of not having a professional report<\/strong><\/h2>\n\n<p>Incorrect declaration may result in:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>AEAT requirements<\/li>\n\n\n\n<li>Regularizations with surcharges of 5% to 20%<\/li>\n\n\n\n<li>Penalties of 50% to 150%<\/li>\n\n\n\n<li>Late payment interest<\/li>\n\n\n\n<li>Even risk of tax offense<\/li>\n<\/ul>\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-medium-font-size\" style=\"font-style:normal;font-weight:600\"><strong>The investment in a professional report is minimal compared to the risks.<\/strong><\/p>\n\n<p>At <strong>IN DIEM Abogados<\/strong>, in collaboration with <strong><a href=\"https:\/\/cryptoveritas360.com\/\">Cryptoveritas 360<\/a><\/strong>, we prepare crypto tax reports with complete traceability and specialized legal analysis to guarantee regulatory compliance and your security before the Tax Authority.<\/p>\n\n<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 1080 1920\">\n  <!-- Fondo -->\n  <rect width=\"1080\" height=\"1920\" fill=\"#E6E6E6\"><\/rect>\n  \n  <!-- Header -->\n  <rect width=\"1080\" height=\"280\" fill=\"#0A3151\"><\/rect>\n  <text x=\"540\" y=\"90\" font-family=\"Arial, sans-serif\" font-size=\"46\" font-weight=\"bold\" fill=\"#33B4D6\" text-anchor=\"middle\">CRYPTOCURRENCIES<\/text>\n  <text x=\"540\" y=\"155\" font-family=\"Arial, sans-serif\" font-size=\"52\" font-weight=\"bold\" fill=\"white\" text-anchor=\"middle\">IN THE 2025 INCOME TAX RETURN<\/text>\n  <text x=\"540\" y=\"215\" font-family=\"Arial, sans-serif\" font-size=\"26\" fill=\"#33B4D6\" text-anchor=\"middle\">Quick Guide | Spain Regulations<\/text>\n  \n  <!-- Secci\u00f3n 1: Marco Legal -->\n  <rect x=\"60\" y=\"320\" width=\"960\" height=\"200\" fill=\"white\" rx=\"15\"><\/rect>\n  <rect x=\"60\" y=\"320\" width=\"960\" height=\"60\" fill=\"#33B4D6\" rx=\"15\"><\/rect>\n  <rect x=\"60\" y=\"350\" width=\"960\" height=\"30\" fill=\"#33B4D6\"><\/rect>\n  <text x=\"540\" y=\"363\" font-family=\"Arial, sans-serif\" font-size=\"32\" font-weight=\"bold\" fill=\"white\" text-anchor=\"middle\">LEGAL FRAMEWORK<\/text>\n  <text x=\"90\" y=\"425\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"#0A3151\" font-weight=\"bold\">Cryptocurrencies are patrimonial assets<\/text>\n  <text x=\"90\" y=\"465\" font-family=\"Arial, sans-serif\" font-size=\"22\" fill=\"#0A3151\">\u25b8 Taxed as capital gains\/losses<\/text>\n  <text x=\"90\" y=\"500\" font-family=\"Arial, sans-serif\" font-size=\"22\" fill=\"#0A3151\">\u25b8 Automatic oversight: forms 172 and 173<\/text>\n  \n  <!-- Secci\u00f3n 2: \u00bfQu\u00e9 declarar? -->\n  <rect x=\"60\" y=\"550\" width=\"960\" height=\"290\" fill=\"white\" rx=\"15\"><\/rect>\n  <circle cx=\"120\" cy=\"625\" r=\"30\" fill=\"#33B4D6\"><\/circle>\n  <text x=\"120\" y=\"638\" font-family=\"Arial, sans-serif\" font-size=\"32\" font-weight=\"bold\" fill=\"white\" text-anchor=\"middle\">1<\/text>\n  <text x=\"180\" y=\"625\" font-family=\"Arial, sans-serif\" font-size=\"34\" font-weight=\"bold\" fill=\"#0A3151\">WHICH TRANSACTIONS TO DECLARE?<\/text>\n  <text x=\"100\" y=\"675\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"#0A3151\">\u2713 Sale of crypto for euros<\/text>\n  <text x=\"100\" y=\"710\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"#0A3151\">\u2713 Crypto-to-crypto exchanges (BTC\u2192ETH)<\/text>\n  <text x=\"100\" y=\"745\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"#0A3151\">\u2713 Staking, airdrops, mining, and DeFi<\/text>\n  <text x=\"100\" y=\"780\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"#0A3151\">\u2713 Payments with cryptocurrencies<\/text>\n  <text x=\"100\" y=\"815\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"#0A3151\">\u2713 Salaries received in crypto<\/text>\n  \n  <!-- Destacado: No declarar -->\n  <text x=\"540\" y=\"885\" font-family=\"Arial, sans-serif\" font-size=\"20\" fill=\"#33B4D6\" text-anchor=\"middle\" font-style=\"italic\">\n \u26a0\ufe0f Holding crypto without trading does NOT generate obligation\n  <\/text>\n  <rect x=\"90\" y=\"905\" width=\"900\" height=\"1\" fill=\"#33B4D6\"><\/rect>\n  \n  <!-- Secci\u00f3n 3: M\u00e9todo FIFO -->\n  <rect x=\"60\" y=\"930\" width=\"960\" height=\"230\" fill=\"#0A3151\" rx=\"15\"><\/rect>\n  <circle cx=\"120\" cy=\"1005\" r=\"30\" fill=\"#33B4D6\"><\/circle>\n  <text x=\"120\" y=\"1018\" font-family=\"Arial, sans-serif\" font-size=\"32\" font-weight=\"bold\" fill=\"#0A3151\" text-anchor=\"middle\">2<\/text>\n  <text x=\"180\" y=\"1005\" font-family=\"Arial, sans-serif\" font-size=\"34\" font-weight=\"bold\" fill=\"white\">CALCULATION: FIFO METHOD<\/text>\n  <text x=\"100\" y=\"1055\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"white\">First purchased = First sold<\/text>\n  <text x=\"100\" y=\"1095\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"#33B4D6\" font-weight=\"bold\">Gain = Sale &#8211; Purchase &#8211; Fees<\/text>\n  <text x=\"100\" y=\"1135\" font-family=\"Arial, sans-serif\" font-size=\"20\" fill=\"white\" font-style=\"italic\">Applies to ALL your exchanges and wallets<\/text>\n  \n  <!-- Secci\u00f3n 4: Documentaci\u00f3n -->\n  <rect x=\"60\" y=\"1180\" width=\"960\" height=\"270\" fill=\"white\" rx=\"15\"><\/rect>\n  <circle cx=\"120\" cy=\"1255\" r=\"30\" fill=\"#33B4D6\"><\/circle>\n  <text x=\"120\" y=\"1268\" font-family=\"Arial, sans-serif\" font-size=\"32\" font-weight=\"bold\" fill=\"white\" text-anchor=\"middle\">3<\/text>\n  <text x=\"180\" y=\"1255\" font-family=\"Arial, sans-serif\" font-size=\"34\" font-weight=\"bold\" fill=\"#0A3151\">KEY DOCUMENTATION<\/text>\n  <text x=\"100\" y=\"1305\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"#0A3151\">\ud83d\udcc4 Complete transaction history<\/text>\n  <text x=\"100\" y=\"1340\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"#0A3151\">\ud83d\udcca CSV exports from exchanges<\/text>\n  <text x=\"100\" y=\"1375\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"#0A3151\">\ud83d\udcbc Personal wallet records<\/text>\n  <text x=\"100\" y=\"1410\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"#0A3151\">\ud83d\udd0d Justification of origin of funds<\/text>\n  <text x=\"540\" y=\"1445\" font-family=\"Arial, sans-serif\" font-size=\"20\" fill=\"#33B4D6\" text-anchor=\"middle\" font-weight=\"bold\">Keep for at least 4 years<\/text>\n  \n  <!-- Secci\u00f3n 5: Informe Profesional -->\n  <rect x=\"60\" y=\"1480\" width=\"960\" height=\"190\" fill=\"#33B4D6\" rx=\"15\"><\/rect>\n  <text x=\"540\" y=\"1530\" font-family=\"Arial, sans-serif\" font-size=\"32\" font-weight=\"bold\" fill=\"white\" text-anchor=\"middle\">PROFESSIONAL CRYPTO TAX REPORT<\/text>\n  <text x=\"120\" y=\"1575\" font-family=\"Arial, sans-serif\" font-size=\"22\" fill=\"white\">\u2713 Complete fiat-crypto-fiat traceability<\/text>\n  <text x=\"120\" y=\"1610\" font-family=\"Arial, sans-serif\" font-size=\"22\" fill=\"white\">\u2713 Specialized legal analysis<\/text>\n  <text x=\"120\" y=\"1645\" font-family=\"Arial, sans-serif\" font-size=\"22\" fill=\"white\">\u2713 Defense against Tax Authority requirements<\/text>\n  \n  <!-- Secci\u00f3n 6: Riesgos -->\n  <rect x=\"60\" y=\"1680\" width=\"960\" height=\"90\" fill=\"white\" rx=\"15\"><\/rect>\n  <text x=\"540\" y=\"1720\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"#0A3151\" text-anchor=\"middle\" font-weight=\"bold\">\u26a0\ufe0f RISKS OF INCORRECT DECLARATION<\/text>\n  <text x=\"540\" y=\"1755\" font-family=\"Arial, sans-serif\" font-size=\"22\" fill=\"#0A3151\" text-anchor=\"middle\">Penalties 50%-150% | Surcharges 5%-20% | Tax offense<\/text>\n  \n  <!-- Footer -->\n  <rect x=\"60\" y=\"1800\" width=\"960\" height=\"130\" fill=\"#0A3151\" rx=\"15\"><\/rect>\n  <text x=\"540\" y=\"1850\" font-family=\"Arial, sans-serif\" font-size=\"28\" fill=\"white\" text-anchor=\"middle\">Specialized advice on crypto taxation<\/text>\n  <text x=\"540\" y=\"1885\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"#33B4D6\" text-anchor=\"middle\" font-weight=\"bold\">IN DIEM Abogados + Cryptoveritas 360<\/text>\n<\/svg>\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>How can IN DIEM Abogados help you?<\/strong><\/h2>\n<\/div><\/div>\n\n<p>At <strong>IN DIEM Abogados<\/strong>, we are a law firm specialized in cryptocurrency taxation and new technologies. Together with our technology partner <strong>Cryptoveritas 360<\/strong>, we offer a comprehensive service that combines technical, legal, and tax analysis. <\/p>\n\n<p><strong>Our services include:<\/strong><\/p>\n\n<p><strong>\u2714 Complete Crypto Tax Reports<\/strong>: With detailed traceability, correct tax classification, and support before the Tax Authority.<\/p>\n\n<p><strong>\u2714 Advice for filing the 2025 Income Tax Return<\/strong>: We prepare and file your IRPF securely and optimally.<\/p>\n\n<p><strong>\u2714 Regularization of previous tax years<\/strong>: Complete reconstruction of complex histories, wallets, and movements.<\/p>\n\n<p><strong>\u2714 Defense against requirements or penalties<\/strong>: We respond to the Tax Authority on your behalf with all necessary legal documentation.<\/p>\n\n<p><strong>\u2714 Personalized attention by an expert lawyer:<\/strong> Direct contact 24\/7 to resolve doubts and accompany you throughout the process.<\/p>\n\n<p><strong>\u2714 Maximum confidentiality and professionalism<\/strong>: Your information will be treated with absolute rigor.<\/p>\n\n<p><strong>If you operate with cryptocurrencies, we help you declare correctly and avoid risks.<\/strong><\/p>\n\n<p class=\"has-luminous-vivid-orange-color has-text-color has-link-color wp-elements-ddeb9f5d1cd6ff7c0c17c32fa938dfea\"><strong>Contact us. We are here to help you. <\/strong><\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>Frequently Asked Questions (FAQs)<\/strong><\/h2>\n<p><div class=\"gdlr-shortcode-wrapper\"><div class=\"gdlr-item gdlr-accordion-item style-1\"  ><div class=\"accordion-tab active pre-active\" ><h4 class=\"accordion-title\" ><i class=\"icon-minus\" ><\/i><span>\u00bfDebo declarar criptomonedas si no las he vendido?<\/span><\/h4><div class=\"accordion-content\"><p>No. Mantener criptomonedas sin realizar operaciones no genera obligaci\u00f3n de declarar en el IRPF. S\u00f3lo tributan las transmisiones (ventas, permutas, pagos, recompensas\u2026).<\/p>\n<\/div><\/div><div class=\"accordion-tab\" ><h4 class=\"accordion-title\" ><i class=\"icon-plus\" ><\/i><span>\u00bfHacienda sabe si tengo criptomonedas?<\/span><\/h4><div class=\"accordion-content\"><p>S\u00ed. Los exchanges que operan en Espa\u00f1a est\u00e1n obligados a informar mediante los modelos 172 y 173. Adem\u00e1s, Espa\u00f1a intercambia informaci\u00f3n con numerosos pa\u00edses.<\/p>\n<\/div><\/div><div class=\"accordion-tab\" ><h4 class=\"accordion-title\" ><i class=\"icon-plus\" ><\/i><span>\u00bfC\u00f3mo tributan las permutas cripto-cripto?<\/span><\/h4><div class=\"accordion-content\"><p>Como una venta seguida de una nueva compra. Generan ganancia o p\u00e9rdida patrimonial seg\u00fan el criterio FIFO.<\/p>\n<\/div><\/div><div class=\"accordion-tab\" ><h4 class=\"accordion-title\" ><i class=\"icon-plus\" ><\/i><span>\u00bfQu\u00e9 pasa si no tengo la documentaci\u00f3n completa?<\/span><\/h4><div class=\"accordion-content\"><p>Puede interpretarse como ocultaci\u00f3n de patrimonio y derivar en requerimientos, sanciones o regularizaci\u00f3n. En IN DIEM reconstruimos historiales incompletos mediante an\u00e1lisis blockchain.<\/p>\n<\/div><\/div><div class=\"accordion-tab\" ><h4 class=\"accordion-title\" ><i class=\"icon-plus\" ><\/i><span>\u00bfEs obligatorio el Informe Fiscal Cripto?<\/span><\/h4><div class=\"accordion-content\"><p>No es obligatorio legalmente, pero es altamente recomendable, especialmente si operas en varias plataformas o haces staking, DeFi o permutas frecuentes.<\/p>\n<\/div><\/div><div class=\"accordion-tab\" ><h4 class=\"accordion-title\" ><i class=\"icon-plus\" ><\/i><span>\u00bfPuedo compensar p\u00e9rdidas de criptomonedas?<\/span><\/h4><div class=\"accordion-content\"><p>S\u00ed, las p\u00e9rdidas se pueden compensar con ganancias en la base del ahorro, tanto de cripto como de otros activos.<\/p>\n<\/div><\/div><div class=\"accordion-tab\" ><h4 class=\"accordion-title\" ><i class=\"icon-plus\" ><\/i><span>\u00bfQu\u00e9 hago si ya declar\u00e9 mal un a\u00f1o anterior?<\/span><\/h4><div class=\"accordion-content\"><p>Podemos ayudarte a regularizar voluntariamente para minimizar recargos y evitar sanciones.<\/p>\n<\/div><\/div><\/div><\/div><\/p>\n<p><div class=\"gdlr-shortcode-wrapper\"><div class=\"clear\"><\/div><div class=\"gdlr-item gdlr-divider-item\"  ><div class=\"gdlr-divider double-dotted\" ><\/div><\/div><\/div><\/p>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>Cryptoveritas 360: our technology partner<\/strong><\/h2>\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/cryptoveritas360.com\/investigacion-y-recuperacion-cripto\/\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"518\" src=\"https:\/\/www.in-diem.com\/wp-content\/uploads\/2025\/11\/Inteligencia-tecnologica-financiera-Critpo-Cryptoveritas-360-1024x518.webp\" alt=\"Crypto Financial Technology Intelligence. Cryptoveritas 360. \" class=\"wp-image-8951\" srcset=\"https:\/\/www.in-diem.com\/wp-content\/uploads\/2025\/11\/Inteligencia-tecnologica-financiera-Critpo-Cryptoveritas-360-1024x518.webp 1024w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2025\/11\/Inteligencia-tecnologica-financiera-Critpo-Cryptoveritas-360-300x152.webp 300w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2025\/11\/Inteligencia-tecnologica-financiera-Critpo-Cryptoveritas-360-768x388.webp 768w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2025\/11\/Inteligencia-tecnologica-financiera-Critpo-Cryptoveritas-360-1536x777.webp 1536w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2025\/11\/Inteligencia-tecnologica-financiera-Critpo-Cryptoveritas-360-100x51.webp 100w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2025\/11\/Inteligencia-tecnologica-financiera-Critpo-Cryptoveritas-360-750x380.webp 750w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2025\/11\/Inteligencia-tecnologica-financiera-Critpo-Cryptoveritas-360-600x303.webp 600w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2025\/11\/Inteligencia-tecnologica-financiera-Critpo-Cryptoveritas-360.webp 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n<p><div class=\"gdlr-shortcode-wrapper\"><div class=\"clear\"><\/div><div class=\"gdlr-item gdlr-divider-item\"  ><div class=\"gdlr-divider solid\" ><\/div><\/div><\/div><\/p>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>Publications about Crypto on our blog <\/strong><\/h2>\n<p><div class=\"gdlr-shortcode-wrapper\"><div class=\"clear\"><\/div><div class=\"gdlr-item gdlr-divider-item\"  ><div class=\"gdlr-divider solid\" ><\/div><\/div><\/div><\/p>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4\"><strong><strong><strong>Expert Cryptocurrency Lawyers: M\u00e1laga, Seville, Madrid, Las Palmas de Gran Canaria, Almer\u00eda, Huelva, <strong><strong>Marbella, Estepona,<\/strong><\/strong>\u2026<\/strong><\/strong><\/strong><\/h2>\n\n<p>At <strong>IN DIEM Abogados<\/strong> and <strong>Cryptoveritas 360<\/strong>, we provide our services at all our <strong>offices and locations in Spain<\/strong>, offering direct and personalized coverage in <strong>Madrid, Seville, M\u00e1laga, Marbella, Las Palmas de Gran Canaria<\/strong>, as well as continuous assistance through our digital channels for clients throughout the country.<\/p>\n\n<p>Our multidisciplinary team also advises <strong>international companies<\/strong>\u2014including <strong>Europe, Latin America, and Asia<\/strong>\u2014that wish to <strong>establish or expand in Spain under the MiCA regulatory framework<\/strong>, whether by obtaining the <strong>CASP license from the CNMV<\/strong> or the <strong>incorporation of companies and compliance structures<\/strong> adapted to the European market.<\/p>\n\n<p>Thanks to a hybrid work methodology (in-person and online), we guarantee the same level of quality, confidentiality, and efficiency for both local and foreign clients, supporting each project from initial planning to effective obtaining of regulatory authorization.<\/p>\n\n<p>We are at your disposal for whatever you need. You can reach us through the IN DIEM Lawyers Telephone (+34) <strong>916 353 892.<\/strong> In cases of Emergencies, you have us at the 24-Hour Emergency Lawyers Telephone IN DIEM: (+34) <strong>610 667 452.<\/strong> <\/p>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4\"><strong>Did you know that IN DIEM Abogados offers an online service and an urgent service?<\/strong><\/h2>\n\n<p>We offer our clients the option of being assisted via video call or videoconference, as well as by telephone, according to our clients\u2019 preference, so that the assistance is as personal as possible, with absolute immediacy, without the need to travel. This service is complemented by communication via email, which facilitates the analysis and delivery of documentation. <\/p>\n\n<p>Likewise, we have urgent and 24-hour services available for our companies, handling national and international contracting operations.<\/p>\n\n<p class=\"has-text-color\" style=\"color:#0029a4\">For more information on the Online Legal Advisory Service <strong><a href=\"https:\/\/www.in-diem.com\/en\/online-lawyers-in-diem\">HERE<\/a><\/strong>, the 24-hour and Emergency Service, <strong><a href=\"https:\/\/www.in-diem.com\/en\/urgent-24-hour-lawyers-tel-610-667-452\">HERE<\/a><\/strong>, and some recognitions we leave you this <a href=\"https:\/\/www.proveedores.com\/proveedores\/abogados-in-diem-asesoramiento-personal-y-online-especializado\/\"><strong>link<\/strong><\/a>.<\/p>\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.in-diem.com\/en\/online-lawyers-in-diem\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" data-id=\"5475\" src=\"https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-1024x576.jpg\" alt=\"\" class=\"wp-image-5475\" srcset=\"https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-1024x576.jpg 1024w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-600x338.jpg 600w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-300x169.jpg 300w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-768x432.jpg 768w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-1536x864.jpg 1536w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-100x56.jpg 100w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><figcaption class=\"wp-element-caption\">Online Legal Advisory<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.in-diem.com\/en\/urgent-24-hour-lawyers-tel-610-667-452\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"465\" data-id=\"4350\" src=\"https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b-1024x465.jpg\" alt=\"24-Hour Emergency Lawyer IN DIEM - Seville Malaga Huelva Madrid Las Palmas Dos Hermanas Mairena Coria del Rio\" class=\"wp-image-4350\" srcset=\"https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b-1024x465.jpg 1024w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b-600x273.jpg 600w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b-300x136.jpg 300w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b-768x349.jpg 768w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b-100x45.jpg 100w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><figcaption class=\"wp-element-caption\">24-Hour and Emergency Legal Service <\/figcaption><\/figure>\n<\/figure>\n<\/div><\/div>\n\n<p><\/p>\n\n<h2 class=\"wp-block-heading has-text-color has-medium-font-size\" style=\"color:#0029a4\">Anything else about IN DIEM Abogados? We leave you this brief introductory video&#8230; <\/h2>\n<p><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/wQFpoA1gOfQ?wmode=transparent\" width=\"620\" height=\"348\" ><\/iframe><\/p>\n<p><div class=\"gdlr-shortcode-wrapper\"><div class=\"clear\"><\/div><div class=\"gdlr-item gdlr-divider-item\"  ><div class=\"gdlr-divider solid\" ><\/div><\/div><\/div><\/p>\n\n<p>You will find us in Seville, Madrid, Las Palmas de Gran Canaria, M\u00e1laga, Huelva, Punta Umbr\u00eda, Tomares, Coria del R\u00edo, Dos Hermanas, Mairena del Alcor, Estepona, Marbella, Mairena del Aljarafe&#8230; it will be a pleasure to assist you&#8230;!!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Discover how to correctly declare your cryptocurrencies in the 2025 Income Tax Return in Spain. We explain which transactions are taxable, how to apply the FIFO method, what documentation you need, and what risks exist if you do not do it properly. Clear and updated guide with professional advice on crypto taxation. <\/p>\n","protected":false},"author":3,"featured_media":11883,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1759,1278,1279],"tags":[1748,1758,1752,1757,1281,1361,1750,1749,1754,1755,1751,1756,1753],"class_list":["post-11882","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-crypto-income-tax","category-cryptocurrencies","category-tax","tag-capital-gains","tag-crypto-income-tax","tag-crypto-income-tax-return","tag-crypto-tax-lawyer","tag-crypto-tax-report","tag-cryptocurrencies","tag-cryptocurrency-taxation","tag-declare-cryptocurrencies","tag-form-172","tag-form-173","tag-irpf-2025","tag-staking","tag-tax-authority-cryptocurrencies"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2025 Guide: How to Declare Cryptocurrencies in the Income Tax Return in Spain<\/title>\n<meta name=\"description\" content=\"Complete guide to declaring cryptocurrencies in the 2025 Income Tax Return in Spain: which transactions are taxable, FIFO method, documentation, and tax risks.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.in-diem.com\/en\/abogados\/cryptocurrencies\/how-to-declare-cryptocurrencies-in-the-income-tax-return-in-spain-2025-tax-year\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2025 Guide: How to Declare Cryptocurrencies in the Income Tax Return in Spain\" \/>\n<meta property=\"og:description\" content=\"Complete guide to declaring cryptocurrencies in the 2025 Income Tax Return in Spain: which transactions are taxable, FIFO method, documentation, and tax risks.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.in-diem.com\/en\/abogados\/cryptocurrencies\/how-to-declare-cryptocurrencies-in-the-income-tax-return-in-spain-2025-tax-year\" \/>\n<meta property=\"og:site_name\" content=\"In-Diem Abogados\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/es-es.facebook.com\/indiemabogados\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-02T14:33:37+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-13T13:30:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.in-diem.com\/wp-content\/uploads\/2025\/12\/Imagenes-Blog-2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"971\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Administrador\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" 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