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V0666-25 ·14 April 2025 ·consulta-vinculante Medium impact
Tax

Cryptocurrencies not considered actions or shares for residency gain regime

A taxpayer asks whether the residency gain regime can apply to cryptocurrencies after moving to Andorra. The DGT responds that this regime does not apply to virtual currencies as they are not actions or shares of an entity.

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Lifecycle

2025-04-14PublishedPublished 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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