#CryptoRegulation In Spain, there is currently no specific law that comprehensively regulates cryptocurrencies. However, there are certain regulations and obligations that affect crypto assets:

* Royal Decree-Law 7/2021, of April 27, establishes certain obligations regarding the prevention of money laundering and financing of terrorism that are applicable to cryptocurrency exchange service providers for fiat currency and to electronic wallet custodians.

* Starting in 2025, it will be mandatory to declare cryptocurrencies in the income tax return corresponding to the 2024 fiscal year, according to Royal Decree 249/2023.

Therefore, although there is no single law for cryptocurrencies, there are scattered regulations and tax obligations that must be complied with in Spain. It is expected that in the future there will be progress towards a more comprehensive regulatory framework at the European level with the implementation of MiCA (Markets in Crypto-Assets).