MiCA · CASP
The 2027 Spanish income-tax return: a checklist for 2026 crypto
This is not tax advice. It does not compute a base, a bracket or a bill. It does not say whether a given transaction is a capital gain, income or neither. It is for gathering papers before the campaign exists on the page.
Updated November 2026. The 2027 income-tax campaign — the 2026 tax year — has no dates published by the Spanish tax agency that this page can cite. No April day and no June day is put forward here. When the order for the campaign is published, that order governs. Something else is already published: Form 721 for 2026 is filed, under its own rule, between 1 January and 31 March 2027.
The 2027 return will be the personal-income-tax return for the 2026 tax year. The usual form for that return is Form 100. How crypto gains have been included in the savings base, and which computation mistakes are common, is explained in the 2026 crypto-tax article. That piece owns the account. This one does not rewrite it and does not freeze 2027 brackets the agency has not set in a text we can link today.
What to gather for the 2026 tax year
- The trade history from each platform: date, pair, amount, fee and the legal person on the statement. If the platform has a profile, the legal name is on the register. The profile is not a tax certificate.
- Transfers to a wallet you control and back. They are not, on their own, a sale. They can still appear in what a provider reports, and the transfer regulation explains why the provider asks for data. Do not turn an internal transfer into a gain without more.
- Balances at 31 December on platforms abroad, where a third party holds the keys. The joint €50,000 threshold and the January-to-March window belong to Form 721, not to Form 100. Read them in that guide before treating them as inapplicable.
- Amounts received as income rather than as a sale: a staking reward, interest, an airdrop if there was one. The staking guide says what the service is for MiCA, not how it is taxed. The tax label is not copied from letter a.
- Losses you may want to claim, with evidence the transaction happened. An unauthorised platform does not, by that fact alone, make a loss deductible. The tax article already marks that mistake; it is not expanded here.
Three papers that are not the same paper
Form 100 is the income-tax self-assessment, when the campaign opens. Form 721 is informative, for virtual currencies abroad, with its window already written down. DAC8 is Directive (EU) 2023/2226, which requires states to collect information from crypto-asset service providers and to exchange it. The Commission places the first exchange of 2026 information, between administrations, by 30 September 2027. That does not file your return. The account of the reporting is in the DAC8 article. The calendar puts the three dates on one page without turning them into one obligation.
What not to invent while the campaign does not exist
- An opening or closing day for the 2027 return. It is not in an order this page has been able to cite.
- “2027” brackets copied from an earlier year as if they were already the law of the campaign. When they are published, they are read on the agency’s site, not here.
- The idea that using a MiCA-licensed exchange changes the duty to declare. The provider’s authorisation and the taxpayer’s are different planes. The licence guide is the provider’s.
- The idea that a draft reform of Form 721 or of the income tax is already binding. If it is not in the official gazette, it is not on this checklist.
When the agency publishes the 2027 calendar, the use of this list is the usual one: trades, acquisition costs, transfers that are not sales, balances that may belong on Form 721, and income that is not a disposal. The computation, under the rules in force then, belongs to the agency’s program or to whoever advises you. Not to this page.
Common questions
When is the 2027 return filed?
As of November 2026 the tax agency has not published the dates of the 2027 campaign, which will declare the 2026 tax year. This page does not invent an opening or a closing day. The announcement, when it exists, will be on the agency’s site. The Form 721 window, which is a different return, is written in a rule: 1 January to 31 March 2027 for 2026 information.
Does this checklist say how much tax is due?
No. It does not reprint brackets. The piece that explains how gains sit in the savings base, and how the computation works, for the 2026 framework, is the crypto-tax article. Here there is only the list of papers and questions, so that Form 100, Form 721 and what DAC8 moves between administrations stay separate.
If I did not sell, do I declare nothing?
A balance that simply sits there is not, on its own, a capital gain. There may still be a Form 721 if a non-resident third party custodies a joint balance above €50,000, and there may be income — staking, interest — that is not a sale. Each has its own rule. This page does not classify them in a particular case.
Does DAC8 file the return for me?
No. The directive requires states to obtain information from providers and to exchange it. The taxpayer’s return is still the taxpayer’s. The calendar keeps the dates apart. The DAC8 article explains the reporting; it is not repeated here.
Back to the full register · Figures come from the public ESMA crypto-asset service provider register. This page is not the official register.