The File: What V0376-24 Forces a Crypto Holder to Reconstruct

Thu, 08 Oct 2026 00:00:00 +0000

DGT V0376-24 is a 2024 binding ruling from Spain’s Dirección General de Tributos that locates cryptocurrency at the holder’s tax residence under the Beckham Law impatriate regime. It confirms that self-custodied and Spanish-custodied crypto are Spanish-source and taxable at the flat 24% rate, while foreign-custodied crypto without Spanish permanent establishment may remain exempt. The ruling creates no new tax. It creates a documentary obligation that most affected taxpayers have not yet met.

V0376-24 on Salah Nomad: Where Roots & Wi-Fi Meet

The File: What V0376-24 Forces a Crypto Holder to Reconstruct