Complete sources
The history from every exchange, the addresses of your own wallets and the bank statements for money paid in and withdrawn. If a platform is missing, part of the story is missing.
Crypto Report for the Tax Authority, Bank or Court: Which One You Need and Who Prepares It
When you are asked for a crypto report, they could be asking for any of five different documents. We explain which one you need depending on who is asking (the Spanish tax authority (Hacienda), your bank, a notary or a court), what it must include and what data to gather first.
Updated: September 2026 · Tax, traceability, balance and forensic expert reportsNot sure which report you are being asked for? We will tell you for free
Tell us who is asking for it and for which transaction, and we will tell you which document fits.
- 50+ entities advised
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- No commitment
- Reporting forms for crypto providers
- Forms 172 and 173
- DAC8 data collection
- Jan 1, 2026
- Unjustified gains
- Personal Income Tax Law (LIRPF), Art. 39
- Crypto held in custody abroad
- Form 721 (Modelo 721)
Types of report
Five crypto reports that are often confused
Their names are similar, but they answer different questions. Providing the wrong one is the most common reason you are asked for more documents.
| Report | Answers | Who asks for it | Who signs it |
|---|---|---|---|
| Tax report | How much did you gain or lose each year? | You or your advisor, for your income tax return; the tax authority, in an information request. | Calculation software or a tax advisor. |
| Traceability report | Where did the money come from and what path did it take? | Banks, exchanges and notaries. | An on-chain analyst or a law firm. See the traceability report. |
| Crypto certificate | Is the origin of the funds lawful and consistent? | Banks and notaries, in significant transactions. | A lawyer, with the traceability report as an annex. See the certificate. |
| Forensic expert report | What happened, according to an independent expert? | Courts, police and insurers. | An expert witness who can ratify it at trial. See the expert report. |
| Balance report | What did you hold and what was it worth on a given date? | The tax authority (wealth tax, Form 721), inheritances and divorces. | The exchange, with its statement, or a professional if there are several platforms. |
What data do I need
Request a professional report
If the report is for an information request from the tax authority, check the deadline before anything else: it is usually short.
What it must include
What makes a good crypto report
Whoever is asking for it, a report holds up if every figure can be checked. These are the three blocks it cannot do without.
How it is calculated
The valuation method (FIFO for personal income tax (IRPF), according to the Directorate General of Taxes), the exchange rate applied and how transfers between platforms are linked.
What it proves
A clear, limited conclusion: which figures add up, what has been verified on-chain and which gaps remain, with an explanation.
Preparing the information in 10 steps
- Find out who is asking for the report, for which transaction and by when.
- List every exchange and wallet you have used, including closed ones.
- Download the full history from each exchange, from day one.
- Gather the bank statements for every deposit into an exchange and every withdrawal.
- Note down your wallet addresses and the TxIDs of transfers between platforms.
- Find your income tax returns and, if you filed it, Form 721.
- Put purchases, swaps, transfers, sales and withdrawals in date order.
- Flag the gaps: closed exchanges, P2P or cash purchases, gifts or inheritances.
- Check that the gains in the report match what you declared.
- Deliver the report with an index of annexes, in a single submission.
Using Binance? See which documents to download in Binance certificate.
What data to gather
The documents behind the report
A crypto report is only as good as the data it is built on. These are the four blocks you will be asked for.
A) BanksEuro contributions
Every transfer or card payment from your bank to an exchange. This is the real origin of the money.
- Date and amount
- Source account
- Platform
B) ExchangesPlatform histories
Purchases, sales, swaps, deposits and withdrawals on each exchange, exported from the platform itself.
- Full history
- Account statement
- Tax report, if it offers one
C) On-chainWallets and transfers
Your wallet addresses and the TxID of each transfer between exchanges and wallets, which connect the different legs.
- Addresses
- TxID
- Networks
D) TaxIncome tax and Form 721
Your income tax returns and, where applicable, Form 721. The report must match what you declared.
If you did not declare a given year, read how to declare crypto from previous years before you submit anything.
Which one do I need?Depending on who is asking
Tax authority
Tax report and traceability of transfers.
Bank or notary
Certificate with traceability.
Court
Forensic expert report.
Who is asking
Which report to provide in each case
Information request from the tax authority
That you declared your gains correctly, or where certain money came from.
Tax report by year and traceability of transfers. See crypto information requests.
The bank holds up a transfer
That the money arriving from an exchange has a lawful and consistent origin.
Crypto certificate with a traceability report. See what the bank asks for.
Buying a home
What money you are paying with and where it comes from.
Source of funds certificate with a crypto annex. See buying a home.
Inheritance or divorce
Which crypto there was and what it was worth on a given date.
Balance report at that date and traceability of the wallets. See crypto inheritances.
Fraud or litigation
What happened to the funds and where they are.
Forensic expert tracing report. See crypto forensic expert reports.
Mistakes that invalidate a crypto report
Almost all of them can be avoided by reviewing the report before you submit it.
- An exchange or wallet the money passed through is missing.
- Sales are valued without FIFO or with an exchange rate that is not explained.
- The gains in the report do not match the gains declared.
- Transfers between your own wallets are treated as sales.
- The conclusions go beyond what the data prove.
Asked for a report and not sure which one?
We review what you are being asked for, prepare the right report and sign it, with the traceability and annexes in order.
Frequently asked questions
Crypto report: common questions
What is a crypto report?
It is a document that organizes your crypto transactions to answer a specific question: how much you made (tax report), where the money comes from (traceability report or certificate), what you held on a given date (balance report) or what happened in a fraud (forensic expert report).
Which crypto report does the tax authority ask for?
It depends on the information request. If it is reviewing your income tax return, it wants the calculation of gains and losses for each year, with the method used. If it is asking where certain money came from, it also wants the traceability of the funds. Read which documents the request lists and see how to respond to a crypto information request.
Can I use an exchange’s tax report for my income tax return?
It is a good starting point, but it only covers what happened on that platform. If you have moved funds between several exchanges or wallets, all the histories have to be combined so that the acquisition cost and the FIFO method are correct.
Is a free crypto report good enough?
To calculate your income tax in a simple case, it can be. For a bank, a notary or an information request, you usually need a signed document that explains the method and takes responsibility for its conclusions.
What is the difference between a traceability report and a certificate?
The traceability report describes the path of the funds. The certificate is signed by a lawyer who also reviews the documents and the tax consistency, and reaches a conclusion on the origin of the funds.
How long does it take to prepare a report?
It depends on the number of platforms and on whether you have already downloaded the histories. What delays it most is recovering data from closed exchanges or old purchases.
Does the tax authority already know which crypto I hold?
More and more. Providers with a presence in Spain report balances and transactions on Forms 172 and 173, and under the DAC8 directive, EU platforms have been collecting data since January 1, 2026, for exchange between countries from 2027.
Can the report be used in Latin America?
It works as a basis, but each country has its own format and sometimes requires an accountant’s signature and an apostille. We explain this in crypto source of funds from Latin America.
Why it matters
The tax authority and banks already have data
A crypto report is not read in a vacuum: it is compared with what is already known about you. These are the sources it is checked against.
Your income tax return: the gains you declared are the first point of comparison.
Your banking profile: your income, activity and past transactions must fit with what the report says.
The exchanges: they keep your full history and provide it when an authority requests it.
Forms 172 and 173
Reporting to the tax authority
Crypto service providers in Spain report their customers’ balances and transactions (Order HFP/887/2023).
DAC8
EU data exchange
EU platforms have been collecting data since January 1, 2026; the first exchange between countries will take place in 2027.
LIRPF · Art. 39
Unjustified gains
Assets whose origin is not proven may be taxed as an unjustified capital gain, in the general tax base.
Free or professional
Calculation tool or signed report
Calculation tools are useful for your income tax return. When someone else has to rely on the document, what you need changes.
| Aspect | Calculation tool | Signed professional report |
|---|---|---|
| What it is for | Calculating gains and losses for your income tax return. | Proving the origin of funds or responding to an information request. |
| What data it uses | The histories you import. | Histories, bank statements, on-chain traceability and your tax returns. |
| Who is responsible for the content | You. | The professional who signs it. |
| What happens with gaps | They usually remain unexplained. | They are documented and explained. |
| Who it is designed for | You or your advisor, when preparing your income tax return. | Banks, notaries, the tax authority or a court. |
Only need the calculation for your income tax return? We can help with crypto tax advice.
Contact
Book a call
Tell us who is asking for the report and for which transaction: we will tell you which one you need and what data to gather.
Crypto report in Spain: what it is and what it is used for
A crypto report organizes your crypto-asset transactions to answer a specific question. It can be a tax report (how much you gained or lost each year), a traceability report (where the money comes from and what path it took), a crypto certificate signed by a lawyer, a balance report at a given date or a forensic expert report.
Crypto report for the tax authority
For your income tax return, the tax authority wants to see your gains and losses for each year, calculated using the FIFO method and including every crypto-to-crypto swap, since swaps are also taxable. In an information request, it may also ask you to explain where the money you invested came from. Providers with a presence in Spain already report balances and transactions on Forms 172 and 173, and DAC8 extends that exchange of information across the EU.
Crypto report for the bank or the notary
Banks and notaries are obliged entities under Law 10/2010 and must check the origin of the funds. For them, the useful report is one that links your euro contributions, the exchange histories, the on-chain traceability and your income tax returns, and reaches a conclusion on the origin of the money.
What gets a report accepted
Complete sources, an explained method and figures that match what was declared. If there are gaps, such as a closed exchange or cash purchases, they are acknowledged and explained with alternative evidence.
Reports and certificates
Tax
On-chain tracing
Official sources
Key legislation, linked to the official text:
- Law 10/2010 of April 28 on the prevention of money laundering and terrorist financingBOE · consolidated text
Legislation and links reviewed in .