Calculadora Impuesto Cripto España
Calcula la cuota sobre tus ganancias cripto bajo la base del ahorro (renta del ahorro) — tarifa progresiva 19-30%. Ley 11/2021 + Real Decreto-ley 13/2022. Modelo 100 ready.
Cálculo basado en la base imponible del ahorro (renta del ahorro) según la Ley 11/2021 + Real Decreto-ley 13/2022. Tarifa progresiva 19/21/23/27/30% según el total acumulado de ganancias patrimoniales en el año. Dichiarazione tramite Modelo 100; tenencias en exchange extranjero superiores a €50.000 requieren Modelo 721. Consulta un asesor fiscal.
How the Spain crypto tax works
Renta del ahorro classification. Crypto gains are classified as ganancia patrimonial under the savings income bracket — separate from labour income (which tops at 47%). The savings scale tops at 30% on amounts above €300,000/year.
Bracket cumulation. The bracket applies to your TOTAL annual savings income (crypto + stocks + bond interest combined). So if you already have €20,000 in stock gains, your crypto gain of €5,000 stacks on top — the calculator computes the marginal increment to isolate the crypto piece.
Modelo 721 disclosure. Mandatory if foreign- held crypto exceeds €50,000 at year end. Filed in Jan-Mar for the prior year. Even with €0 tax owed, non-disclosure triggers €5,000-€150,000 fines under the same regime as Modelo 720.
What this calculator does NOT do
- Modelo 721 disclosure logic — required if foreign crypto holdings >€50k.
- Loss aggregation across years (crypto losses offset capital gains; carry forward 4 years).
- Wealth tax (Impuesto sobre el Patrimonio) — applies to total wealth above regional threshold (€700k+); Madrid has 100% bonification.
- Solidarity wealth tax (ITSGF) — 1.7-3.5% on net wealth above €3M, includes crypto holdings.
Frequently asked questions
¿Cómo se gravan las criptomonedas en España?+
La Agencia Tributaria trata las ganancias cripto como ganancias patrimoniales bajo la base del ahorro (renta del ahorro). Se aplica una tarifa progresiva: 19% hasta €6,000; 21% de €6,000 a €50,000; 23% de €50,000 a €200,000; 27% de €200,000 a €300,000; 30% por encima de €300,000. La cuota se calcula sobre el total acumulado de ganancias patrimoniales del año. Sin distinción de plazo de tenencia.
What is the renta del ahorro classification?+
Spain's 'savings income' bracket — a separate progressive scale from labour income (which goes up to 47%). Crypto, stocks, and bonds all share this scale. The 30% top rate applies above €300,000 of total annual savings income, much lower than the headline labour rate, which makes Spain reasonably crypto-friendly relative to peers like Belgium or Japan.
What is Modelo 721 and when do I file?+
Modelo 721 is the mandatory disclosure form for crypto held on foreign exchanges (Binance, Bybit, Coinbase, etc) introduced by Royal Decree 249/2023. Filing is required if your foreign-held crypto exceeds €50,000 at year end — even if you owe €0 in tax. Filed in January-March covering the prior year. Failure to file triggers €5,000-€150,000 fines under the same regime as Modelo 720 for foreign assets.
Are P2P USDT trades in EUR taxable in Spain?+
Yes. Each disposal triggers a ganancia patrimonial calculation. Cost basis = EUR paid; proceeds = EUR received. Aggregate annual gains across all disposals; total at year-end determines the marginal bracket. Report on Modelo 100 (annual income tax) under the savings income section.
Is there an exempt amount?+
No specific exempt amount for crypto gains — unlike France's €305 or Italy's €2,000, Spain taxes gains from the first euro. The progressive scale provides some relief at lower amounts (19% on the first €6,000), but there's no zero-tax floor. Compare to Germany (1-year hold = 0%) which is the most favourable EU regime.