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MEDIUM
FISCAL

Tokens must be declared in Wealth Tax despite sale restrictions

V2432-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2432-25
Published
11 Dec 2025

Summary

The consultant asks whether tokens obtained via a smart contract with a lock-up clause should be declared. The DGT responds that they must be included in net wealth due to their economic content, regardless of sale restrictions.

In 6 key points

Lifecycle

2025-12-11PublishedPublished 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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