https://taxforbitcoiners.com/en/taxes/non-resident-tax/Recent content in Non-Resident Tax on Tax for Bitcoiners — Crypto-asset taxation in SpainHugoen-USFri, 29 May 2026 00:00:00 +0000https://taxforbitcoiners.com/en/beckham-law-crypto/Fri, 29 May 2026 00:00:00 +0000https://taxforbitcoiners.com/en/beckham-law-crypto/Under the special regime of Article 93 LIRPF, the decisive question for crypto-assets is one of location. For self-custody, the DGT takes the view that cryptocurrencies are located in Spain by reference to the holder’s residence (V1662-23). Where custody is provided by a foreign platform with no residence or permanent establishment in Spain, the conclusion may be the opposite (V0376-24). What changes is the location and, with it, the taxability; not the nature of the transaction.https://taxforbitcoiners.com/en/non-residents-crypto-spain/Thu, 28 May 2026 00:00:00 +0000https://taxforbitcoiners.com/en/non-residents-crypto-spain/Taxing a non-resident who holds crypto-assets calls for avoiding knee-jerk assumptions. The first question is not whether there is an exchange or custodian connected to Spain, but whether the specific income can be characterised as obtained in Spanish territory under the Non-Resident Income Tax (IRNR) and the applicable treaty. The useful doctrine on location combines an IRNR ruling of its own (V1069-19) with those of the impatriate regime, and must be applied to non-residents with caution.