La Consulta Vinculante V0138-25 de la Dirección General de Tributos (DGT) establece por primera vez un marco explícito para el tratamiento fiscal de los tokens no fungibles (NFTs) en España. El caso parte de un artista digital que crea y vende NFTs a través de marketplaces y metaversos, y plantea su tributación en IRPF e IVA. El pronunciamiento es vinculante para la Administración, por lo que genera un precedente con efectos prácticos inmediatos para artistas, desarrolladore

What used to be a fragmented set of national practices is evolving into a continent-wide framework where automatic information exchange, stricter reporting and national tax divergences all converge.

Madrid is experiencing a historic boom in company creation, with record-breaking figures that cement its position as one of the most dynamic economic hubs in Spain and Europe. According to data published by ABC, the region has reached unprecedented levels of new incorporations, reflecting the confidence of entrepreneurs and investors in Madrid’s business environment.