Spain’s 2027 crypto tax calendar: DAC8, form 721 and the income-tax return

This is not tax advice. It orders dates from rules already published and says which date is not published. It does not say which form applies to you or compute a bill.

Updated November 2026. Three separate planes: Form 721 for the 2026 tax year, between 1 January and 31 March 2027; the first exchange between administrations of 2026 DAC8 information, by 30 September 2027; and the 2027 income-tax campaign, whose dates the Spanish tax agency has not published.

1 January 2026: DAC8 starts to apply

Directive (EU) 2023/2226 amends the directive on administrative cooperation. Article 2 says member states adopt national rules by 31 December 2025 and apply those provisions from 1 January 2026. The annex, in the reporting-requirements section, says the information is reported annually in the following calendar year and that the first information is for the period starting on 1 January 2026. What that annex asks for, and what it does not, is in the DAC8 article. This calendar does not explain the reporting again.

1 January to 31 March 2027: Form 721 for 2026

Article 42 quater(6) of the management regulations, and Article 4 of Order HFP/886/2023, place filing between 1 January and 31 March of the year after the one the information relates to. For virtual currencies in 2026, that period is the first quarter of 2027. The joint €50,000 threshold at 31 December, the self-custody that stays out and the difference from Form 720 are in the Form 721 guide. It is not the income-tax date.

By 30 September 2027: the exchange between states

The European Commission’s DAC8 page says information on non-resident investors is exchanged with the administration of the country of residence within nine months of the reporting year and that, therefore, the exchanges for the first reporting year (2026) will take place by 30 September 2027. It also says providers report in the following calendar year, and it points readers to national deadlines and formats. Spain may set, in domestic law, an earlier day for the provider to file with the tax agency. That order, if it sets a particular day in 2027, is not cited here because this page has not found it as a text in force separate from the directive and the Commission page. The gap is not filled with another country’s deadline.

The 2027 income-tax return: no date published yet

Personal income tax for the 2026 tax year will be filed in the 2027 campaign, on Form 100, when the tax agency publishes the calendar. As of November 2026 that publication is not there. The checklist says which papers to gather and what not to invent. The tax article remains the place for the explanation of the gain and of Form 721 as against Form 720. Neither piece brings forward the day the draft return opens.

How not to read them as one date

• A MiCA licence at the exchange does not bring Form 721 forward or push it back. The licence belongs to the provider. Form 721, where it arises, belongs to the resident whose coins are custodied abroad.
• DAC8 handing data to the tax agency does not file Form 100. It may be used to cross-check. The return is still the taxpayer’s.
• 30 September as the outer date between administrations does not mean the taxpayer has until that day for the income-tax return or for Form 721. Each deadline is its own.
• A 2026 draft that is not in the official gazette moves none of these dates.

Common questions