What if you could find out what Spain's Tax Agency has said lately about how crypto is taxed?

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💶 Real example · Hacienda

What if you could find out what Spain's Tax Agency has said lately about how crypto is taxed?

Binding rulings from Spain's Directorate General of Taxes (DGT) searched by topic and sorted by date, with their number and a link to the official text. No wrestling with the Ministry of Finance's search engine.

Same question, two results

🙋 You type in the chat

“Use the legaltech/hacienda actor and give me the most recent binding rulings from Spain's Directorate General of Taxes on cryptocurrencies (criptomonedas), with a summary of the question raised in each one.”

🌐 With web search

The assistant searches Google and summarises what it finds

According to the Spanish Tax Agency, gains from selling or swapping crypto-assets are taxed under personal income tax as capital gains in the savings base, and since 2024 crypto held abroad must be reported on form 721.

To see the DGT's specific rulings, I'd recommend using the Ministry of Finance's tax rulings search engine.

  • It repeats the general rules every article already covers
  • It doesn't know what the DGT answered in 2025 and 2026
  • No ruling number and no link to any specific one

Typical answer, summarised.

🔌 With the LegalTech connector

The assistant runs legaltech/hacienda and queries the official source

It searches the DGT rulings for "criptomonedas" in the question raised and sorts them by issue date:

Latest 5 binding rulings on crypto

  1. V5017-26 · Staking and crypto earned by viewing ads in an app: personal income tax and VAT DGT binding ruling · petete.tributos.hacienda.gob.es
  2. V0619-26 · Crypto gains and the tax credit for income earned in Melilla DGT binding ruling · petete.tributos.hacienda.gob.es
  3. V1551-25 · Losses on crypto-to-crypto swaps and staking income DGT binding ruling · petete.tributos.hacienda.gob.es
  4. V0666-25 · Moving to Andorra: exit tax (art. 95 bis of the Income Tax Act) on crypto holdings DGT binding ruling · petete.tributos.hacienda.gob.es
  5. V0525-25 · Are crypto-assets "homogeneous securities" when calculating capital gains? DGT binding ruling · petete.tributos.hacienda.gob.es

Source: Tax rulings of Spain's Directorate General of Taxes, Ministry of Finance.

  • Rulings from 2025 and 2026, on specific cases such as staking or the exit tax
  • Each one with its number and a link to the official text
  • You can follow up: "summarise what the DGT concludes about staking in V5017-26"

Real result from a run of the connector.

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📖 Want the full example?

The step-by-step guide, with screenshots and more questions to try, is in How to query the Spanish Tax Agency's administrative doctrine from Claude.

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