tax manifesto
A space devoted to the study of the taxation of crypto-assets in Spain, addressing the various types of transactions and the different taxes that may apply.
This blog was created to publish, on a recurring basis and free of charge, tax analysis of general usefulness for those seeking answers to questions that — by their novelty, technical complexity or specificity — do not always find a clear place within conventional tax advice.
Its editor is a specialist tax adviser and a passionate bitcoiner who brings his experience to the crypto ecosystem from a rigorous, practical and honest tax perspective. Although legal and tax analysis is the core of this space, many of the questions it addresses also have a relevant technological dimension; any imprecision in the more purely technical points should be understood as part of an ongoing process of learning, review and improvement.
Bitcoin is the main axis and the soul of this project. The blog will nonetheless also cover the tax treatment of other crypto-assets, stablecoins, tokens and ecosystem-specific transactions, wherever their analysis is relevant from the Spanish tax perspective.
This is a living space. Its contents will be updated and expanded as new administrative criteria, resolutions, rulings, court decisions or regulatory developments appear, incorporating the editor’s technical opinion and recommendations where appropriate.
The purpose of this blog is not to replace individualised professional advice, nor to recommend a particular course of action in any given case. Its aim is to help ensure that tax decisions involving crypto-assets are made in an informed, conscious and technically sound manner.
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