🌐 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.