{"id":21303,"date":"2026-01-02T15:33:37","date_gmt":"2026-01-02T14:33:37","guid":{"rendered":"https:\/\/www.in-diem.com\/how-to-declare-cryptocurrencies-in-the-income-tax-return-in-spain-2025-tax-year\/"},"modified":"2026-08-12T03:22:52","modified_gmt":"2026-08-12T01:22:52","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\/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":"<div class=\"vgblk-rw-wrapper limit-wrapper\">\n<p class=\"wp-block-paragraph\"><em><strong>IMPORTANT:<\/strong> This article analyzes the taxation of cryptocurrencies for the 2025 income tax return, to be filed in 2026. Tax information may change due to regulatory amendments, Tax Agency guidelines, reporting forms, administrative doctrine, or updates to the income tax filing season. Currently, any reporting of transactions involving cryptoassets must be reviewed on a case-by-case basis, in accordance with current personal income tax regulations, applicable reporting requirements, and the Tax Agency\u2019s current guidelines.  <\/em><\/p>\n\n<p class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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>Legal Framework: How Are Cryptocurrencies Taxed in Spain?<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">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>When Do You Need to Report Cryptocurrencies on Your Income Tax Return?<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">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 wp-block-paragraph\" 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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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>Which cryptocurrency transactions are taxable in Spain?<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\"><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>Sale of cryptocurrencies for euros or other fiat currencies<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">When you sell Bitcoin, Ethereum, or any other cryptocurrency in exchange for euros, a patrimonial transfer occurs.<\/p>\n\n<p class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\"><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>Crypto-to-Crypto Swaps<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\"><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>Staking and DeFi Rewards<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\"><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 class=\"wp-block-paragraph\">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>Airdrops and forks<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\"><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 class=\"wp-block-paragraph\"><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>Mining<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">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>Payments and Compensation in Cryptocurrencies<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">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 wp-block-paragraph\" style=\"font-style:normal;font-weight:600\">REMEMBER<strong>:<\/strong> Simply buying cryptocurrencies and holding them in your wallet does not create any obligation to report them on your income tax return. Only transfers are subject to tax. <\/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>How do you calculate a capital gain or loss?<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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>Documents Required to Report Cryptocurrencies Correctly<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">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>Complete Transaction History<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">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>CSV Exports from Exchanges<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">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>Screenshots and receipts<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">Screenshots must show date, time, and visible data to be valid.<\/p>\n\n<h3 class=\"wp-block-heading has-medium-font-size\"><strong>Personal Wallet Records<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">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>Proof of the Source of Funds<\/strong><\/h3>\n\n<p class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 wp-block-paragraph\" style=\"font-style:normal;font-weight:600\">IMPORTANT: <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>What is a Crypto Tax Report, and why is it key for personal income tax?<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\"><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>Ensures <strong>regulatory compliance<\/strong><\/li>\n\n\n\n<li>Provides support in dealing <strong>with tax authority requirements<\/strong><\/li>\n\n\n\n<li>It allows you to <strong>legally optimize<\/strong> your tax situation<\/li>\n\n\n\n<li>It provides legal certainty and peace of mind<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">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>Benefits of the 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>Risks of Not Having a Professional Report<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">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 wp-block-paragraph\" 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 class=\"wp-block-paragraph\">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 full traceability and specialized legal analysis to ensure regulatory compliance and your security before the Tax Agency.<\/p>\n\n<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\">CRIPTOMONEDAS<\/text>\n  <text x=\"540\" y=\"155\" font-family=\"Arial, sans-serif\" font-size=\"52\" font-weight=\"bold\" fill=\"white\" text-anchor=\"middle\">EN LA RENTA 2025<\/text>\n  <text x=\"540\" y=\"215\" font-family=\"Arial, sans-serif\" font-size=\"26\" fill=\"#33B4D6\" text-anchor=\"middle\">Gu\u00eda r\u00e1pida | Normativa Espa\u00f1a<\/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\">MARCO LEGAL<\/text>\n  <text x=\"90\" y=\"425\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"#0A3151\" font-weight=\"bold\">Las criptomonedas son activos patrimoniales<\/text>\n  <text x=\"90\" y=\"465\" font-family=\"Arial, sans-serif\" font-size=\"22\" fill=\"#0A3151\">\u25b8 Tributan como ganancias\/p\u00e9rdidas patrimoniales<\/text>\n  <text x=\"90\" y=\"500\" font-family=\"Arial, sans-serif\" font-size=\"22\" fill=\"#0A3151\">\u25b8 Control autom\u00e1tico: modelos 172 y 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\">\u00bfQU\u00c9 OPERACIONES DECLARAR?<\/text>\n  <text x=\"100\" y=\"675\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"#0A3151\">\u2713 Venta de cripto por euros<\/text>\n  <text x=\"100\" y=\"710\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"#0A3151\">\u2713 Permutas cripto-cripto (BTC\u2192ETH)<\/text>\n  <text x=\"100\" y=\"745\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"#0A3151\">\u2713 Staking, airdrops, mining y DeFi<\/text>\n  <text x=\"100\" y=\"780\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"#0A3151\">\u2713 Pagos con criptomonedas<\/text>\n  <text x=\"100\" y=\"815\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"#0A3151\">\u2713 Salarios cobrados en cripto<\/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 Mantener cripto sin operar NO genera obligaci\u00f3n\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\">C\u00c1LCULO: M\u00c9TODO FIFO<\/text>\n  <text x=\"100\" y=\"1055\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"white\">Primera comprada = Primera vendida<\/text>\n  <text x=\"100\" y=\"1095\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"#33B4D6\" font-weight=\"bold\">Ganancia = Venta &#8211; Compra &#8211; Comisiones<\/text>\n  <text x=\"100\" y=\"1135\" font-family=\"Arial, sans-serif\" font-size=\"20\" fill=\"white\" font-style=\"italic\">Aplica para TODOS tus exchanges y 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\">DOCUMENTACI\u00d3N CLAVE<\/text>\n  <text x=\"100\" y=\"1305\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"#0A3151\">\ud83d\udcc4 Historial completo de operaciones<\/text>\n  <text x=\"100\" y=\"1340\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"#0A3151\">\ud83d\udcca Exportaciones CSV de exchanges<\/text>\n  <text x=\"100\" y=\"1375\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"#0A3151\">\ud83d\udcbc Registros de wallets personales<\/text>\n  <text x=\"100\" y=\"1410\" font-family=\"Arial, sans-serif\" font-size=\"24\" fill=\"#0A3151\">\ud83d\udd0d Justificaci\u00f3n origen de fondos<\/text>\n  <text x=\"540\" y=\"1445\" font-family=\"Arial, sans-serif\" font-size=\"20\" fill=\"#33B4D6\" text-anchor=\"middle\" font-weight=\"bold\">Conservar m\u00ednimo 4 a\u00f1os<\/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\">INFORME FISCAL CRIPTO PROFESIONAL<\/text>\n  <text x=\"120\" y=\"1575\" font-family=\"Arial, sans-serif\" font-size=\"22\" fill=\"white\">\u2713 Trazabilidad fiat-cripto-fiat completa<\/text>\n  <text x=\"120\" y=\"1610\" font-family=\"Arial, sans-serif\" font-size=\"22\" fill=\"white\">\u2713 An\u00e1lisis jur\u00eddico especializado<\/text>\n  <text x=\"120\" y=\"1645\" font-family=\"Arial, sans-serif\" font-size=\"22\" fill=\"white\">\u2713 Defensa ante requerimientos Hacienda<\/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 RIESGOS DE DECLARAR MAL<\/text>\n  <text x=\"540\" y=\"1755\" font-family=\"Arial, sans-serif\" font-size=\"22\" fill=\"#0A3151\" text-anchor=\"middle\">Sanciones 50%-150% | Recargos 5%-20% | Delito fiscal<\/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\">Asesoramiento especializado en fiscalidad cripto<\/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<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\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 class=\"wp-block-paragraph\">At <strong>IN DIEM Abogados<\/strong>, we are a firm specialized in cryptocurrency taxation and new technologies. Together with our technological partner <strong>Cryptoveritas 360<\/strong>, we offer a comprehensive service that combines technical, legal, and tax analysis. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Our services include:<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Comprehensive Crypto Tax Reports<\/strong>: With detailed traceability, accurate tax classification, and support in dealing with the tax authorities.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Guidance on Filing Your 2025 Income Tax Return<\/strong>: We prepare and file your income tax return securely and efficiently.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Adjustments to Prior Years<\/strong>: Complete reconstruction of complex transaction histories, wallets, and transactions.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Defense against tax assessments or penalties<\/strong>: We respond to the tax authorities on your behalf with all the necessary legal documentation.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Personalized attention from an expert attorney: <\/strong>Direct <strong>contact <\/strong>24\/7 to answer your questions and guide you through the entire process.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Utmost confidentiality and professionalism<\/strong>: Your information will be handled with the utmost care.<\/p>\n\n<p class=\"wp-block-paragraph\"><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 wp-block-paragraph\"><strong>Contact us. We are here to help you. <\/strong><\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<div class=\"indiem-faqs\"><style>.indiem-faqs {\n      width: 100%;\n      max-width: 900px;\n      margin: 28px auto;\n      box-sizing: border-box;\n      font-family: inherit;\n    }\n\n```\n.indiem-faqs * {\n  box-sizing: border-box;\n}\n\n.indiem-faqs-title {\n  margin: 0 0 16px 0;\n  color: #0A3151;\n  font-size: 24px;\n  line-height: 1.3;\n  font-weight: 700;\n}\n\n.indiem-faq-item {\n  margin-bottom: 10px;\n  border: 1px solid #E6E6E6;\n  border-radius: 12px;\n  background: #ffffff;\n  overflow: hidden;\n}\n\n.indiem-faq-item summary {\n  cursor: pointer;\n  padding: 15px 18px;\n  color: #0A3151;\n  font-size: 15px;\n  line-height: 1.4;\n  font-weight: 700;\n  background: #F8FAFC;\n  list-style: none;\n}\n\n.indiem-faq-item summary::-webkit-details-marker {\n  display: none;\n}\n\n.indiem-faq-item summary::after {\n  content: \"+\";\n  float: right;\n  color: #33B4D6;\n  font-size: 20px;\n  line-height: 1;\n  font-weight: 700;\n}\n\n.indiem-faq-item[open] summary::after {\n  content: \"\u2013\";\n}\n\n.indiem-faq-content {\n  padding: 14px 18px 16px 18px;\n  border-top: 1px solid #E6E6E6;\n  color: #333333;\n  font-size: 14px;\n  line-height: 1.55;\n}\n\n.indiem-faq-content p {\n  margin: 0;\n}\n\n@media (max-width: 520px) {\n  .indiem-faqs-title {\n    font-size: 21px;\n  }\n\n  .indiem-faq-item summary {\n    font-size: 14px;\n    padding: 14px 15px;\n  }\n\n  .indiem-faq-content {\n    font-size: 13px;\n    padding: 13px 15px 15px 15px;\n  }\n}\n```\n\n  <\/style><h2 class=\"indiem-faqs-title\">Preguntas frecuentes sobre fiscalidad de criptomonedas en la Renta 2025<\/h2><details class=\"indiem-faq-item\"><summary>\u00bfQu\u00e9 operaciones con criptomonedas tributan en Espa\u00f1a?<\/summary><div class=\"indiem-faq-content\"><p>Tributan, entre otras, la venta de criptomonedas por euros, las permutas entre criptomonedas, el pago de bienes o servicios con cripto, las recompensas por staking, farming o mining, los airdrops, forks y las retribuciones cobradas en activos digitales.<\/p><\/div><\/details><details class=\"indiem-faq-item\"><summary>\u00bfC\u00f3mo tributan las ganancias por venta de criptomonedas?<\/summary><div class=\"indiem-faq-content\"><p>La venta de criptomonedas genera una ganancia o p\u00e9rdida patrimonial por la diferencia entre el valor de adquisici\u00f3n y el valor de transmisi\u00f3n, teniendo en cuenta las comisiones aplicables. Esa ganancia o p\u00e9rdida debe integrarse en la declaraci\u00f3n de la renta conforme a la normativa vigente.<\/p><\/div><\/details><details class=\"indiem-faq-item\"><summary>\u00bfC\u00f3mo se calculan las ganancias o p\u00e9rdidas patrimoniales?<\/summary><div class=\"indiem-faq-content\"><p>En Espa\u00f1a se aplica habitualmente el m\u00e9todo FIFO, por el que se consideran transmitidas primero las criptomonedas adquiridas en primer lugar. Para calcular correctamente el resultado fiscal es necesario unificar todas las operaciones realizadas en exchanges, wallets y plataformas utilizadas.<\/p><\/div><\/details><details class=\"indiem-faq-item\"><summary>\u00bfPor qu\u00e9 Hacienda tiene m\u00e1s control sobre las criptomonedas?<\/summary><div class=\"indiem-faq-content\"><p>El control ha aumentado por las obligaciones informativas de plataformas y proveedores de servicios cripto, los modelos tributarios espec\u00edficos y el intercambio de informaci\u00f3n. Esto permite a la Agencia Tributaria cruzar datos de operaciones y detectar posibles discrepancias con lo declarado por el contribuyente.<\/p><\/div><\/details><details class=\"indiem-faq-item\"><summary>\u00bfQu\u00e9 documentaci\u00f3n necesito para declarar criptomonedas?<\/summary><div class=\"indiem-faq-content\"><p>Es recomendable conservar historiales completos de operaciones, archivos CSV de exchanges, registros de wallets, justificantes de transferencias, capturas de pantalla, comprobantes de compra y venta, datos de comisiones y documentaci\u00f3n que acredite el origen de los fondos utilizados.<\/p><\/div><\/details><details class=\"indiem-faq-item\"><summary>\u00bfDurante cu\u00e1nto tiempo debo conservar la documentaci\u00f3n cripto?<\/summary><div class=\"indiem-faq-content\"><p>Conviene conservar toda la documentaci\u00f3n justificativa durante al menos cuatro a\u00f1os, especialmente historiales de operaciones, justificantes de pagos, movimientos entre wallets y documentos que permitan acreditar el origen, titularidad y valoraci\u00f3n de los criptoactivos.<\/p><\/div><\/details><details class=\"indiem-faq-item\"><summary>\u00bfQu\u00e9 es un informe fiscal cripto?<\/summary><div class=\"indiem-faq-content\"><p>Un informe fiscal cripto es un documento t\u00e9cnico y jur\u00eddico que analiza, clasifica y ordena las operaciones con criptomonedas conforme a la normativa fiscal espa\u00f1ola. Sirve para calcular ganancias, p\u00e9rdidas, rendimientos y justificar la declaraci\u00f3n ante posibles requerimientos de Hacienda.<\/p><\/div><\/details><details class=\"indiem-faq-item\"><summary>\u00bfQu\u00e9 riesgos existen si no declaro correctamente mis criptomonedas?<\/summary><div class=\"indiem-faq-content\"><p>Una declaraci\u00f3n incorrecta puede dar lugar a requerimientos de la Agencia Tributaria, regularizaciones, recargos, intereses de demora, sanciones econ\u00f3micas e incluso riesgos penales en los casos m\u00e1s graves. Por eso es importante revisar la operativa antes de presentar la renta.<\/p><\/div><\/details><\/div>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h3 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><\/h3>\n\n<p class=\"wp-block-paragraph\">Advice on blockchain and cryptocurrencies requires a multidisciplinary approach. At In Diem Abogados, we work alongside Cryptoveritas 360, our technology partner, to offer a comprehensive service in the areas of cryptoassets, blockchain technology, and digital assets. We combine legal expertise and technological innovation to support companies and individuals at every stage of their projects.  <\/p>\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/cryptoveritas360.com\/\"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1280\" src=\"https:\/\/www.in-diem.com\/wp-content\/uploads\/2026\/07\/cryptoveritas_360_consultoria_blockchain_criptoactivos_criptomonedas-_1_-scaled.avif\" alt=\"A Bitcoin coin on a tech-themed background featuring the Cryptoveritas 360 logo, representing blockchain and cryptocurrencies.\" class=\"wp-image-19639\"\/><\/a><figcaption class=\"wp-element-caption\">Bitcoin and blockchain technology: cryptocurrency solutions and analysis with Cryptoveritas 360.<\/figcaption><\/figure>\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 class=\"wp-block-paragraph\">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 service through our digital channels for clients throughout the country.<\/p>\n\n<p class=\"wp-block-paragraph\">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 through 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 class=\"wp-block-paragraph\">Thanks to a hybrid working 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 regulatory authorization.<\/p>\n\n<p class=\"wp-block-paragraph\">We are at your disposal for anything you need. You can reach us via IN DIEM Lawyers Phone (+34) <strong>916 353 892.<\/strong> For urgent cases, you can contact us on IN DIEM 24-Hour Emergency Lawyers Phone: (+34) <strong>610 667 452.<\/strong> <\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\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\" style=\"color:#0029a4\"><strong>Did you know that Abogados IN DIEM offers online and expedited services?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">We offer our clients the option of receiving assistance via video call or videoconference, as well as by phone, depending on their preference, so that the assistance is as personalized as possible, provided immediately, and without the need to travel. This service is complemented by communication via email, which facilitates the review and delivery of documentation. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In addition, for businesses and individuals, IN DIEM Abogados offers urgent services and 24-hour support for matters that require a quick response.<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color has-custom-font-size wp-element-button\" href=\"https:\/\/www.in-diem.com\/en\/online-lawyers-in-diem\/\" style=\"background-color:#33c0d6;font-size:15px\"><strong>Online Legal Advice<\/strong><\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-fill\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color has-custom-font-size wp-element-button\" href=\"https:\/\/www.in-diem.com\/en\/24-horas\/\" style=\"background-color:#33c0d6;font-size:15px\"><strong>24-Hour Service and Urgent Requests<\/strong><\/a><\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#0029a4\">Would you like to know more about IN DIEM Abogados? Here is this short introductory video&#8230; <\/h2>\n\n\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-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe title=\"In Diem Abogados Sevilla\" width=\"1280\" height=\"720\" src=\"https:\/\/www.youtube.com\/embed\/wQFpoA1gOfQ?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#0029a4\">To acknowledge some of you, here&#8217;s this <a href=\"https:\/\/www.proveedores.com\/proveedores\/abogados-in-diem-asesoramiento-personal-y-online-especializado\/\"><strong>link<\/strong><\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You can find us in Seville, Madrid, Las Palmas de Gran Canaria, M\u00e1laga, Tomares, Coria del R\u00edo, Dos Hermanas, Mairena del Alcor, Estepona, Marbella, and Mairena del Aljarafe. We look forward to serving you. <\/p>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><!-- .vgblk-rw-wrapper -->","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":21304,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_joinchat":[],"footnotes":""},"categories":[4296,4269,4294],"tags":[1748,1758,1752,1757,1281,1361,1750,1749,1754,1755,1751,1756,1753],"class_list":["post-21303","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-crypto-income","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"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - 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