<?xml version="1.0" encoding="utf-8" standalone="yes"?><rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom"><channel><title>Corporate Tax · Tax for Bitcoiners — Crypto-asset taxation in Spain</title><link>https://taxforbitcoiners.com/en/taxes/corporate-tax/</link><description>Recent content in Corporate Tax on Tax for Bitcoiners — Crypto-asset taxation in Spain</description><generator>Hugo</generator><language>en-US</language><lastBuildDate>Thu, 28 May 2026 00:00:00 +0000</lastBuildDate><atom:link href="https://taxforbitcoiners.com/en/taxes/corporate-tax/index.xml" rel="self" type="application/rss+xml"/><item><title>DAOs and governance tokens: income, gain or taxable person?</title><link>https://taxforbitcoiners.com/en/dao-governance-tokens-tax/</link><pubDate>Thu, 28 May 2026 00:00:00 +0000</pubDate><guid>https://taxforbitcoiners.com/en/dao-governance-tokens-tax/</guid><description>Governance tokens received for taking part in a protocol allow up to three classifications depending on the context: income from an economic activity, investment income or a capital gain. Ruling V2479-22 resolves a related case —services provided to a DAO— but leaves open both the taxation of passive governance tokens and the DAO’s own status as a taxable person, as it lacks legal personality in Spain.</description></item><item><title>Holding crypto-assets through a company: IS, related-party transactions and interposition</title><link>https://taxforbitcoiners.com/en/holding-crypto-through-a-company/</link><pubDate>Thu, 28 May 2026 00:00:00 +0000</pubDate><guid>https://taxforbitcoiners.com/en/holding-crypto-through-a-company/</guid><description>The comparison between paying tax through IRPF or through a company cannot stop at the headline rate: the real question is whether the income is reinvested or extracted, because extraction carries a later toll. Buying and selling cryptocurrencies for oneself does not constitute an economic activity for the Tax on Economic Activities (IAE) (V1543-25), which is worth bearing in mind so as not to overstate the business solidity of a holding company. Related-party transactions and the substance of the structure are the real focus of risk.</description></item></channel></rss>