<?xml version="1.0" encoding="utf-8" standalone="yes"?><rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom"><channel><title>VAT · Tax for Bitcoiners — Crypto-asset taxation in Spain</title><link>https://taxforbitcoiners.com/en/taxes/vat/</link><description>Recent content in VAT 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/vat/index.xml" rel="self" type="application/rss+xml"/><item><title>Crypto mining: economic activity, income and expenses</title><link>https://taxforbitcoiners.com/en/crypto-mining-tax/</link><pubDate>Thu, 28 May 2026 00:00:00 +0000</pubDate><guid>https://taxforbitcoiners.com/en/crypto-mining-tax/</guid><description>Crypto mining, where it is carried on habitually and with an organisation of means, qualifies as an economic activity for personal income tax (IRPF): the rewards are taxed within the general base at their market value when obtained, and correlated expenses are deductible. The later sale of the mined coins also gives rise to a capital gain or loss. For VAT, the administrative doctrine treats mining as outside the scope of the tax for want of an identifiable recipient.</description></item><item><title>NFT creation: economic activity or capital gain?</title><link>https://taxforbitcoiners.com/en/nft-creation-tax/</link><pubDate>Thu, 28 May 2026 00:00:00 +0000</pubDate><guid>https://taxforbitcoiners.com/en/nft-creation-tax/</guid><description>For the NFT creator, the classification in IRPF depends on whether there is a genuine organisation of means typical of an economic activity. For a creator who mints, promotes and markets in an organised way, the natural fit is an economic activity; in isolated sales, the analysis calls for more caution. For VAT, the DGT has treated certain NFTs linked to digital content as electronically supplied services.</description></item><item><title>NFTs: buying, selling and creating (IRPF and VAT)</title><link>https://taxforbitcoiners.com/en/nft-buying-selling-tax/</link><pubDate>Thu, 28 May 2026 00:00:00 +0000</pubDate><guid>https://taxforbitcoiners.com/en/nft-buying-selling-tax/</guid><description>For the investor who buys and sells NFTs, the regime is that of any other crypto-asset: a capital gain or loss within the savings base. For the creator, the classification depends on whether there is an organisation of means typical of an economic activity, with no room for automatic rules. For VAT, the DGT has treated certain NFTs linked to digital content as electronically supplied services.</description></item></channel></rss>