The Binding Ruling V0138-25 of the Spanish Directorate-General for Taxation (DGT) establishes, for the first time, an explicit framework for the tax treatment of non-fungible tokens (NFTs) in Spain. The case concerns a digital artist who creates and sells NFTs through marketplaces and metaverses, raising questions about their taxa El pronunciamiento es vinculante para la Administración, por lo que genera un precedente con efectos prácticos inmediatos para artistas, desarrolla

As global interest in digital assets continues to surge, regulatory clarity is emerging as a key competitive advantage. The United States and the European Union are now defining the legal landscape through two distinct but transformative frameworks: the GENIUS Act and the MiCA Regulation.