Doctrine by topic · DGT Observatory

Intangible Assets: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2022–2026

Current position

Cryptocurrencies are intangible assets whose transfer generates capital gains or losses included in the savings tax base. The calculation is performed independently for each type of cryptocurrency, applying the FIFO method for partial sales of assets of the same type. The change in assets occurs at the moment of delivery of the virtual coins.

The DGT's position remains stable regarding the classification of cryptocurrencies as intangible assets and their treatment within the savings tax base. Throughout the rulings, operational aspects have been specified, such as the FIFO method for partial sales and the exclusion of these assets from the tax regime for change of residence. No doctrinal shifts are observed, but rather a consolidation of valuation and timing criteria.

Turning points

  1. V1579-22

    Establishes that loss due to fraud does not generate a deductible capital loss if there is no judicial debt enforcement procedure.

  2. V2412-22

    Specifies that income is imputed in the period in which the delivery of the coins is made, based on the theory of title and mode.

  3. V0666-25

    Clarifies that cryptocurrencies are neither shares nor interests, and are therefore excluded from the regime for gains due to change of residence under Article 95 bis.

Analysis based on 9 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V0889-26 22 Apr 2026

Cryptocurrency sales taxed as capital gains, exempt from VAT

SG de Tributación de las Operaciones Financieras
criptoactivosganancias y pérdidas patrimonialesbienes inmaterialesrenta del ahorrométodo fifo LIRPF — Ley 35/2006 del IRPF art. 2LIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V0491-26 3 Mar 2026

Crypto sale profits taxed as savings income and calculated by asset type

SG de Tributación de las Operaciones Financieras
ganancias patrimonialesrenta del ahorromonedas virtualesbienes inmaterialesvalor de adquisición LIRPF — Ley 35/2006 del IRPF art. 2LIRPF — Ley 35/2006 del IRPF art. 33.1
Affects CompanyExpat · Non-residentIndividual
V0666-25 14 Apr 2025

Cryptocurrencies not considered actions or shares for residency gain regime

SG de Tributación de las Operaciones Financieras
ganancias patrimonialescambio de residenciamonedas virtualescriptoactivosacciones o participaciones LIRPF — Ley 35/2006 del IRPF art. 95.bisLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V2616-22 23 Dec 2022

Regulatory framework for reporting foreign cryptocurrencies still pending

SG de Tributación de las Operaciones Financieras
criptomonedasmonedas virtualesbienes inmaterialesganancias patrimonialesobligación informativa LIRPF — Ley 35/2006 del IRPF art. 33.1LGT — Ley 58/2003 General Tributaria art. disposición adicional decimoctava
Affects CompanyExpat · Non-residentIndividual
V2412-22 22 Nov 2022

Cryptocurrency gains taxed at time of delivery, regardless of cash receipt

SG de Tributación de las Operaciones Financieras
monedas virtualesganancias patrimonialesimputación temporalentrega de bienesbienes inmateriales LIRPF — Ley 35/2006 del IRPF art. 2LIRPF — Ley 35/2006 del IRPF art. 14.1.c
Affects CompanyExpat · Non-residentIndividual

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