Crypto tax in Spain 2026

Spain has no special crypto rate — selling, swapping or spending coins produces a capital gain on the savings scale, 19% up to €6,000 and 30% above €300,000.

Crypto-to-crypto swaps are taxable events, and mining counts as a business taxed at the general scale of up to 47%.

At a glance

top rate: 30% (savings scale) — mining up to 47%
entry band: 19% on the first €6,000 of savings income
tax year basis: Calendar year
filing deadline: Early April – 30 June
residency basis: Residents taxed on crypto gains worldwide
regime flag: Foreign-held crypto has separate declaration duties

Rates

Crypto taxation for individuals (2026)

Rate	Base	Applies to
19% – 30%	Realised gain (savings scale)	Selling for euros, swapping coin-to-coin, spending crypto
19% – 30%	Amount received (savings scale)	Staking and similar investment-style rewards
Up to 47%	Net profit (general scale)	Mining and professional trading as a business

Thresholds & allowances

Loss reliefOffsets other asset gains; 4-year carryforward
Same rules as any capital loss in the savings box

Residency

Residency trigger

Spanish residents owe tax on crypto gains wherever the exchange or wallet is located.

Non-resident treatment

Non-residents are outside Spanish tax on personal crypto gains unless the activity amounts to a Spanish business.

Notes

Every swap is a disposal — trading one token for another crystallises a gain or loss in euros at that moment, so records of each trade matter.
Holdings can also count toward Spain's wealth tax and the solidarity tax on fortunes above €3 million.
Foreign-platform holdings above legal thresholds carry their own informational declaration duties, separate from the tax itself.
The source chapter for this page does not address crypto; the treatment shown is Spain's verified general rule — savings-scale gains, business rules for mining.

FAQ

How is crypto taxed in Spain?

As savings income: gains from selling or swapping pay 19%–30% depending on your total savings income. Mining profit is taxed as a business at up to 47%.

Are crypto-to-crypto swaps taxable in Spain?

Yes — every swap is a disposal at market value, taxable on the 19%–30% scale even if you never touched euros.

Figures: tax year 2026, compiled from public sources. Not tax advice.

See crypto tax in other countries

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