Data as of Q3 2026
Bitcoin tax in Spain
Bitcoin tax in Spain as of Q3 2026: 19–28% progressive tax on savings income. Exemption: No holding-period exemption. Filing: Annual IRPF return; Modelo 721 for crypto held abroad over €50,000. Crypto-to-crypto swaps are taxable disposals – use FIFO for identical coins. Indicative 2026 overview, not tax advice.
🇪🇸 Spain is one of the 13 EU countries in the Virtuse Tax module. The figures below are taken from that module as of Q3 2026.
Rates and filing
| Field | As of Q3 2026 |
|---|---|
| Gain tax | 19–28% progressive tax on savings income |
| Exemption | No holding-period exemption |
| Filing | Annual IRPF return; Modelo 721 for crypto held abroad over €50,000 |
| Note | Crypto-to-crypto swaps are taxable disposals – use FIFO for identical coins. |
What usually creates a taxable event
Crypto-to-crypto swaps are taxable disposals – use FIFO for identical coins. Buying bitcoin is not treated as a disposal in this overview; check local rules before you spend, swap, gift or lend coins.
Nearby country guides
Cheapest ways to buy here: Buy bitcoin in Spain.
FAQ
What is the bitcoin tax rate in Spain?
As of Q3 2026, bitcoin gains in Spain are taxed as follows: 19–28% progressive tax on savings income. This is an indicative 2026 overview, not tax advice.
Is there a holding-period exemption in Spain?
No holding-period exemption. Confirm the current year’s rules with a local advisor before you file.
How do you file bitcoin taxes in Spain?
Annual IRPF return; Modelo 721 for crypto held abroad over €50,000. Crypto-to-crypto swaps are taxable disposals – use FIFO for identical coins.
Does Virtuse hold my bitcoin or file my tax return?
No. Virtuse never holds your keys. KYC and onboarding happen on each partner’s regulated platform. Use the Tax & Inheritance Agent to compare the 13-country overview, then file with a qualified advisor.
Check Spain in the Tax Agent →