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V1543-25 ·26 August 2025 ·consulta-vinculante Medium impact
Tax

Self-trading of cryptocurrencies not considered economic activity

The consultant asks whether buying and selling cryptocurrencies with own funds requires IAE registration and how such transactions are taxed. The DGT responds that there is no obligation to register in the IAE as it is not an economic activity, and that the transactions generate capital gains or losses for income tax purposes.

In 6 key points

Lifecycle

2025-08-26PublishedPublished 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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