Spain Compliance Report

Regulatory Overview

Regulatory Status

Dedicated crypto/VA legislation, licensing regime, active enforcement

Key Regulator(s)

Bank of Spain VASP Register, European Central Bank

Risk Level

low

Primary Legislation

MiCA Regulation (EU) (2023), Law 10/2010 (Anti-Money Laundering) (2010), Law 10/2010 of April 28, on the Prevention of Money Laundering and Terrorist Financing, Royal Decree-Law 7/2021 of April 27, EU Law, Personal Income Tax Law, Wealth Tax Law

Travel Rule

Adopted — Threshold: Implemented

Tax Reporting

Form 721 for overseas crypto assets; Form 172 for domestic crypto holders; capital gains 19-28%. Taxable Event: A capital gain (or loss) arises when you:. Sell cryptocurrency for fiat currency (e.g., EUR).. Exchange one cryptocurrency for another (e.g., Bitcoin for Ethereum).. Use cryptocurrency to purchase goods or services.

Key Facts

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