The Spanish Tax Authority (Dirección General de Tributos, DGT) has clarified one of the most decisive aspects of Spain’s special expatriate tax regime (Article 93 LIRPF), known as the Beckham Law. In Ruling V1439-25 (29 July 2025), the DGT confirmed that to qualify, there must be a direct and provable causal connection between your move to Spain and your appointment as company director.

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

Spain has positioned itself as one of the most advanced jurisdictions in Europe when it comes to the regulation and taxation of digital assets. For expatriates who have recently relocated, understanding how to declare cryptocurrencies and other crypto-assets is no longer optional.