Beckham Law & Bitcoin: The Sourcing Rule That Silently Taxes Crypto Expats

Tue, 01 Sep 2026 00:00:00 +0000

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What you need to know: Under Spain’s Beckham Law (art. 93 LIRPF), foreign-sourced gains are generally exempt. But the DGT — Spain’s tax authority — has issued binding rulings (V0376-24 and V1662-23) that source cryptocurrency to your tax residence. Once you’re a Spanish resident under Beckham, your crypto gains are Spanish-source, taxed at the 24% flat rate, not exempt. This is the detail that costs expats the most — and most guides stop at the exemption line.

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Beckham Law & Bitcoin: The Sourcing Rule That Silently Taxes Crypto Expats