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Binding Ruling V1030-25: Scope of the Obligation to Declare Partial Transfers in Form 721
The Binding Ruling V1030-25, dated June 20, 2025, issued by the Spanish Directorate-General for Taxation (DGT), provides a relevant interpretation of Article 42 quater of the RGAT (Royal Decree 1065/2007) regarding the obligation to report virtual currencies held abroad through Form 721.


Crypto in Spain: How Your Operations Are Taxed by the Spanish Tax Agency
The message from the Spanish Tax Agency is clear: all crypto transactions are taxable, regardless of whether they are carried out in euros or between cryptocurrencies, and whether by individuals or companies.


Crypto: European Regimes for Expats in 2025
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.


Crypto: Spain System – Declarative and Taxation Challenges for Expats
Spain has become one of the most demanding jurisdictions in Europe regarding the reporting and taxation of virtual currencies. For expatriates residing in the country, understanding these rules is not optional
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