Crypto Inheritance in Spain: Modelo 650, Regional ISD Bonifications, and On-Chain Proof

Thu, 15 Oct 2026 00:00:00 +0000

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TL;DR: When a Spanish resident holding crypto dies, the estate runs against the Modelo 650 six-month clock. Inheritance Tax (ISD) is assessed on the market value at the date of death, under the rules of the region where the deceased lived longest in the previous five years. For a €2M portfolio passing to an adult child, the bill is roughly €2,200 in Andalusia, €6,000 in Madrid and €324,000 in Catalonia. The tax is due in euros while the assets may still be locked in cold storage or a custodian’s probate queue, which is the real liquidity gap. This guide covers the regional matrix, the cost-basis reset, the EU Regulation 650/2012 professio juris election, the evidence hierarchy for on-chain ownership, and the five pre-mortem tactics that work.

Last verified against primary sources: 14 October 2026. Rates and bonifications change by regional law; confirm the figures for the year of death before filing.

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Crypto Inheritance in Spain: Modelo 650, Regional ISD Bonifications, and On-Chain Proof