Tax report, history and balance
You download them from your account, in the history, reports or tax section. Download the full period, not just the last year.
Crypto Tax Certificate in Spain: What Exists and How to Get It
There is no official crypto tax certificate like the tax withholding certificate your bank issues. What does exist are five documents that, combined well, answer what the Spanish Tax Agency (AEAT / Hacienda), your bank or a notary ask for. We explain what each one is and how to get it.
Updated: September 2026 · Income tax, Form 721, wealth tax and banksAsked for a crypto tax certificate? We guide you for free
Tell us who is asking for it and we will tell you which document you need.
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- Form 721 (Modelo 721) threshold
- €50,000
- Form 721 deadline
- Jan 1–Mar 31
- Balance valuation date
- December 31
- Legal basis of Form 721
- General Tax Law (LGT), Additional Provision 18
What exists
The five documents people ask for as a “tax certificate”
When someone asks you for a tax certificate for your crypto, they almost always want one of these documents, or several at once.
| Document | Who issues it | What it proves | What it is used for |
|---|---|---|---|
| Exchange tax report | The exchange itself, if it offers one. | Gains and losses on the transactions made on that platform. | Preparing your income tax return; the first document in an information request. |
| Transaction history | The exchange, as a CSV or PDF. | Every transaction, with its date, amount and price. | The basis for any calculation or report. |
| Balance statement | The exchange. | Which crypto you held and its value on a given date, such as December 31. | Form 721, wealth tax, inheritances. |
| Personal income tax (IRPF) certificate | The Tax Agency. | What you declared in your income tax return for a given year. | Showing your bank that your gains have been declared. |
| Crypto certificate | A lawyer, with a traceability report. | The origin of the funds and whether it is consistent with what you declared. | Banks, notaries and significant transactions. See the certificate. |
How to get each one
I want a signed certificate
There is no crypto “withholding certificate”: gains from selling crypto are not subject to withholding.
Step by step
How to get each document
Most can be downloaded in minutes. The real work is choosing the ones that answer what you are being asked for, and making sure they all tell the same story.
Personal income tax (IRPF) certificate
You request it on the Tax Agency’s electronic office, under Certificados › Declaraciones tributarias › IRPF, identifying yourself with Cl@ve, a digital certificate or an electronic ID card (DNIe).
Crypto certificate
It combines the documents above with on-chain traceability and reaches a conclusion on the origin of the funds. It is the one banks and notaries usually ask for.
Gathering your tax documents in 10 steps
- Read exactly what you are being asked for: gains, balance, origin of the funds or what you declared?
- Log in to each exchange and download the full transaction history.
- If the platform offers one, download its tax report for the year requested.
- Download the balance statement at December 31 for the years concerned.
- Request the IRPF certificate for those years on the Tax Agency’s electronic office.
- Check that the gains in the exchange report match those in your income tax return.
- If you used several platforms, combine the histories: one report per exchange is not enough.
- If there are transfers to your own wallets, add the TxIDs so they do not look like sales.
- If something is missing or does not add up, prepare an explanation with alternative evidence.
- If it is for a bank or a notary, ask for a signed certificate that brings everything together.
Using Binance? See which document to get depending on who is asking.
Balance at December 31
When you are asked for the value of your crypto on a given date
They do not always ask how much you made: sometimes they want to know what you held. The balance at December 31 is the figure used for Form 721 and for wealth tax (Impuesto sobre el Patrimonio).
Form 721Crypto held abroad
Informational return on crypto held in custody by foreign platforms when its value at December 31 exceeds €50,000. It is filed from January 1 to March 31.
- Balance at Dec 31
- Per platform
- Over €50,000
Wealth taxWealth tax
Crypto is part of your net wealth, including what you keep in your own wallet. It is valued at December 31.
- All wallets
- Value at Dec 31
- Varies by autonomous community
InheritanceInheritances and gifts
The value on the date of death or of the gift is used to assess the tax and to divide the estate.
- Exact date
- Wallets and exchanges
- Access to the keys
BankProving a balance to the bank
If you are going to sell and move the money to your bank, the balance statement shows what you hold; the crypto certificate explains where it came from.
Is your crypto in a cold wallet? Read how to cash it out.
Which document?What you are being asked for
What you made
Tax report and IRPF certificate.
What you held
Balance statement at a given date.
Where it comes from
Crypto certificate.
Who is asking
Which document to provide in each case
Your tax advisor, for your income tax return
Your gains and losses for the year.
Tax report and history from each exchange.
The Tax Agency, in an information request
That what you declared is correct, and where the money came from.
Histories, FIFO calculation and traceability of transfers. See crypto information requests.
Your bank
That the money arriving from an exchange has been declared and has a clear origin.
IRPF certificate and crypto certificate. See what the bank asks for.
A notary
The origin of the money used in a purchase.
Source of funds certificate with a crypto annex. See buying a home.
A foreign institution or a visa
That you have sufficient funds and that they are yours.
Balance statement and signed certificate; they often also ask for funds held in an account. See proof of funds.
What does not work as a tax certificate
Documents that are often provided but do not answer what is being asked:
- A screenshot of the balance in the app.
- The report from a single exchange when you used several.
- A report for the wrong year, or an incomplete one.
- Your own calculation in a spreadsheet, with no histories to back it up.
- A “certificate” issued without reviewing your documents.
Asked for a certificate that does not exist?
If your bank or a notary asks you for a “tax certificate” for your crypto, we prepare the signed certificate that answers what they actually need.
Frequently asked questions
Crypto tax certificate: common questions
Is there such a thing as a crypto tax certificate?
There is no official certificate equivalent to a bank’s withholding certificate, because selling crypto is not subject to withholding. What does exist is the exchange’s tax report or history, the balance statement, the IRPF certificate from the Tax Agency and the crypto certificate signed by a professional.
How do I get a tax certificate from Binance?
Binance does not issue a Spanish tax certificate. You can download the transaction history, the account statement and its tax report. We explain it step by step in Binance certificate.
What is the IRPF certificate?
It is a Tax Agency certificate with the data from your income tax return for a given year. It is used to show your bank that the gains on your crypto have been declared. You request it on the Tax Agency’s electronic office.
What is a crypto balance certificate?
It is the exchange statement showing which crypto you held and its value on a given date. The one at December 31 is the one you need for Form 721 and wealth tax.
How do I prove that an account or a wallet is mine?
On an exchange, with the official statement for the account in your name. For your own wallet, by signing a message with its key or making a small test transfer from it.
Does crypto in a cold wallet go on Form 721?
No. Form 721 only covers crypto held in custody by platforms abroad. Crypto in your own wallet does count for wealth tax and, when you sell it, it is taxed under personal income tax (IRPF).
Does the bank accept the exchange’s tax report?
It usually accepts it as part of the documentation, but it is rarely enough: the report says how much you made, not where the money you invested came from. For that, banks ask for a certificate with traceability.
Can the certificate be used outside Spain?
It can be, if it is translated and, where required, legalized or apostilled. Each country has its own format: we explain this in crypto source of funds from Latin America.
Why it matters
What the recipient of your certificate checks
Nobody reads a certificate in isolation: they cross-check it against other data. If something does not fit, you will be asked for more documents.
They compare it with your income tax return: the gains in the certificate must match the gains you declared.
They compare it with your account activity: incoming transfers from exchanges into your account must match the sales.
They check the dates: a document for the wrong year, or an incomplete one, means starting over.
LGT · Additional Provision 18
Form 721
Obligation to report crypto held in custody by platforms abroad.
Forms 172 and 173
Platform data
Providers with a presence in Spain report their customers’ balances and transactions to the Tax Agency.
Personal Income Tax Law (LIRPF) · Art. 39
Tax consistency
If you cannot prove where certain assets came from, they may be taxed as an unjustified capital gain.
Key dates
When you need each document
The tax calendar determines which document you will need and as of which date. For guidance only: confirm the deadlines each year.
| Date | What happens | Document you need |
|---|---|---|
| December 31 | Balance valuation date. | Balance statement for each platform and wallet. |
| January 1 to March 31 | Form 721 deadline, if the balance on foreign platforms exceeds €50,000. | Balance statement at December 31 for each platform. |
| April to June | Income tax and wealth tax filing season. | Tax report and history from each exchange. |
| When the bank or the notary asks | Proving the origin of the money or that the gains were declared. | IRPF certificate and crypto certificate. |
| 2027 | First DAC8 data exchange, covering 2026 data. | That what you declared matches what the platforms report. |
Not sure what to declare and when? Read when you have to declare crypto.
Contact
Book a call
Tell us what you are being asked for and by whom: we will tell you which tax document you need and whether a signed certificate is required.
Crypto tax certificate in Spain: what it is and what replaces it
Unlike a bank, which issues a withholding certificate every year, nobody issues an official crypto tax certificate: selling crypto is not subject to withholding. In practice, the request is answered with the tax report or history from each exchange, the balance statement, the IRPF certificate from the Tax Agency and, when the origin of the money has to be proven, a crypto certificate signed by a lawyer.
Crypto certificate for the Tax Agency
For your income tax return and for information requests, the Tax Agency wants the calculation of gains and losses for each year using the FIFO method, and the histories that back it up. For Form 721 and wealth tax, it wants the balance at December 31. Forms 172 and 173 and DAC8 allow it to cross-check this against what the platforms report.
Certificate for the bank or the notary
Banks and notaries, as obliged entities under Law 10/2010, need to know where the money comes from. A tax report says how much you made, but not what money you used to buy: that is why they ask for a certificate that links your euro contributions, the on-chain traceability and your IRPF certificate.
Balance and ownership
The exchange’s official statement with your details proves that the account is yours and what you held on a given date. For your own wallet, ownership is proven by signing a message or with a test transfer.
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 .