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V0376-24 ·12 March 2024 ·consulta-vinculante Medium impact
Tax

Cryptocurrencies and foreign platform gains may not be taxable in model 151

A contributor under the special displaced regime asks whether income from cryptocurrencies, shares and 'cryptostakes' managed by a Cyprus-based platform must be declared in Spain. The DGT states that since neither the assets nor the custodians are located in Spain, such income is not considered earned within Spanish territory.

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2024-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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