Skip to content
Back to index
V1543-25 26 August 2025 · SG de Operaciones Financieras Criterion in force
OTRO · iae

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.

The question raised

Question posed. First question. Obligation to register for the Tax on Economic Activities.

Email
Contact