Crypto Tax Reports for Spain
AEAT-ready crypto tax reports — done for you. Modelo 100 capital gains, Modelo 721 foreign holdings, DeFi, NFTs, bot trading, and multi-exchange portfolios reconciled and filed. IRPF deadline: 30 June 2026. Direct-debit cutoff: 25 June.
Modelo 100 & Modelo 721 compliance.
The Agencia Tributaria requires Spanish tax residents to report all crypto disposals on the annual IRPF return using Form 100, with disposals detailed in the savings-base section. If you held more than €50,000 on foreign platforms at any point during the year, you also need Form 721. We deliver reports formatted to match these requirements exactly, with FIFO cost basis applied as Spanish law requires.
Crypto Tax Reports
Crypto reconciliation + AEAT-ready reports
- ✓Full transaction reconciliation
- ✓Capital gains summary (Modelo 100 savings-base format)
- ✓Income report (staking, airdrops, mining)
- ✓Transaction ledger with EUR values
- ✓FIFO cost basis method (Spanish law)
- ✓Modelo 721 holdings summary (if applicable)
- ✓Filing guidance document
Reports + Asesor Coordination
Everything above + asesor-ready package
- ✓Everything in Crypto Tax Reports
- ✓Asesor fiscal / gestoría-ready package
- ✓Direct coordination with your tax advisor
- ✓Modelo 721 reconciliation (if foreign holdings > €50k)
- ✓Multi-source income summary
- ✓Priority support + clarification rounds
Common situations we handle.
If any of these sound familiar, we can help.
How it works for Spanish clients.
Tell us your tax year, exchanges, and rough transaction count. Takes 2 minutes.
Send exchange CSVs and wallet addresses. We tell you exactly what we need.
Full Koinly reconciliation, FIFO cost basis applied, errors fixed, EUR values calculated at AEAT-accepted rates.
Get AEAT-ready reports. Share with your asesor or use the package to complete your Modelo 100 via Renta WEB.
What you'll receive.
Clean, AEAT-ready outputs — not a confusing data dump.
Capital Gains Summary
Net gains/losses formatted for the Modelo 100 savings-base section. FIFO cost basis applied.
Income Report
Staking, airdrops, mining — categorised correctly as savings income or general income per AEAT rules.
Transaction Ledger
Every transaction with EUR values at time of disposal — audit-ready detail.
Reconciliation Notes
Explanations for complex items: bridges, wraps, LPs, and DeFi activity.
Platform Breakdown
Activity grouped by exchange and wallet for easy cross-referencing.
Filing Guidance
Step-by-step Renta WEB instructions for completing your Modelo 100 online, plus Modelo 721 guidance where applicable.
Spanish crypto tax questions.
How is crypto taxed in Spain?
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Crypto disposals are taxed as savings income on the IRPF (Modelo 100) at progressive rates: 19% on the first €6,000 of gains, 21% from €6,000 to €50,000, 23% from €50,000 to €200,000, 27% from €200,000 to €300,000, and 30% above €300,000. FIFO cost basis is mandatory. Staking rewards are savings income (19–28%). Mining is generally treated as general income at marginal rates up to 47%.
What is Modelo 721 and do I need to file it?
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Modelo 721 is the informative declaration for crypto held on non-Spanish platforms (Binance, Coinbase, Kraken, etc.) that exceeded €50,000 in total value at any point during the year. The deadline is 31 March. It’s a reporting form — no tax is paid on it — but missing it carries fixed penalties, and the AEAT now receives EU exchange data automatically under DAC8, so undeclared foreign balances show up in their data-matching system. If you missed 31 March, voluntary late filing carries a 1% per month surcharge — far better than waiting for them to contact you.
Does the AEAT know about my crypto?
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Yes — and increasingly so. Spanish exchanges file Modelos 172 and 173 reporting your transactions. EU exchanges report automatically under DAC8 from 2026. Spain participates in the OECD Crypto-Asset Reporting Framework (CARF). The AEAT has been sending pre-populated draft tax returns flagging crypto activity to Spanish residents since 2023. If you’ve traded on a major exchange, assume they know.
Do I pay tax on crypto-to-crypto trades?
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Yes. The AEAT confirmed in 2018 binding consultations that swapping one cryptocurrency for another counts as a taxable disposal — including DeFi swaps on Uniswap, Curve, or any DEX. Each trade is a separate capital gain or loss calculated as the difference between acquisition value and market value at disposal, both in EUR.
I missed the Modelo 721 deadline. What now?
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File voluntarily as soon as possible. The penalty structure is progressive but unforgiving: 1% surcharge per month for the first 12 months if you file before the AEAT contacts you, rising to a fixed 15% plus late-payment interest after 12 months. Once they contact you formally, penalties get much steeper. The data is coming to them via DAC8 either way — early voluntary filing is by far the cheaper path.
Do I need to be a Spanish tax resident to file?
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Generally yes — if you spent 183+ days in Spain during 2025, or your main economic interests are in Spain, you’re a tax resident and must declare worldwide income, including crypto held anywhere. If you’re a non-resident with Spanish-source crypto income (rare), different rules apply. If you’re not sure of your residency status, check with an asesor before assuming.
Your Spanish Crypto Tax Filing Checklist
Everything you need before filing. Tick these off and you're ready.
- ☐List of all exchanges and wallets used during 2025
- ☐Transaction history exports (CSV) from each exchange
- ☐DeFi activity notes — LP positions, staking, yield farming, airdrops
- ☐Year-end (31 December 2025) balances on foreign platforms — for Modelo 721 threshold check
- ☐Previous Modelo 100 declarations if filed before
- ☐NIE or DNI (Spanish tax ID)
- ☐Key deadline: 30 June 2026 for Modelo 100 (IRPF) covering tax year 2025
- ☐Direct-debit cutoff: 25 June 2026 — file by this date if you want automatic payment
- ☐Modelo 721 was due 31 March — if you missed it, file voluntarily before the AEAT contacts you (1%/month surcharge)
- 💡The AEAT receives crypto exchange data automatically under DAC8 from 2026. Undeclared balances will show up in your draft tax return.
Further reading for Spanish crypto taxpayers.
Modelo 721 Late Filing: What to Do If You Missed 31 March
Missed the deadline? Don't wait for the AEAT to find you. Penalty schedule, voluntary disclosure path, and what data you need to file late.
5 Koinly Errors Inflating Your Tax Bill
Negative balances, duplicates, missing cost basis — and how to fix them.
DeFi Tax Guide
Staking, LPs, lending, yield farming — how the tax treatment actually works.
Bot Trading Taxes
What your platform won't tell you about automated trading tax obligations.
Crypto Staking Taxes 2026
How staking rewards are taxed and when the taxable event actually occurs.
Get your Spanish crypto taxes sorted.
AEAT-ready reports within 10 calendar days. Fixed pricing. No surprises.
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