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MEDIUM
FISCAL

Cryptocurrencies not considered actions or shares for residency gain regime

V0666-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0666-25
Published
14 Apr 2025

Summary

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.

In 6 key points

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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