Overview

• The foral tax office is drafting a standardized calculation method for reporting gains and losses from cryptocurrency sales, swaps and exchanges in the IRPF.
• The reform follows a 2025 court decision that sided with two Gipuzkoan taxpayers who applied an alternative computation method.
• The Diputación Foral aims to complete the rulemaking before the end of 2025 so the new method applies starting with the 2026 tax year.
• The latest income tax campaign for fiscal year 2024 recorded 672 local taxpayers with crypto gains or losses, up from fewer than 300 in 2022–2023.
• Officials present the effort as pioneering in Euskadi and Spain’s common regime, where national law does not prescribe a single method for these calculations.