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.

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.

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

The Spanish National Court (Audiencia Nacional) has recently issued ruling SAN 3630/2025 (28 July 2025), setting an important precedent in the taxation of non-residents in Spain.

Yes, but you must prove effective tax residency in the other country and ensure that your economic and personal interests are not primarily based in Spain.

Tax residents in Spain must declare and pay taxes on their worldwide income, including...