While the Spanish law that was meant to bring in DAC8 fell with the dissolution of Parliament, in Bilbao, Vitoria, San Sebastián and Pamplona the rule had already been passed. The foral tax authorities (the regional treasuries of these territories) have their own tax laws, and all four have incorporated the European directive on their own.
The short answer: DAC8 in the Basque Country and Navarre is already part of foral legislation and does not change what you pay, but it does change what you can be asked for. Your platform has to identify you and know your tax residence. If you do not respond, it can end up preventing you from trading, and giving false data carries a €300 fine. At CryptoImpuestos we have gone through the rules of the four territories to tell you what affects you.
Why are the Basque Country and Navarre ahead?
DAC8 is Directive (EU) 2023/2226. It obliges crypto platforms to identify their customers and report their transactions, and it has applied since 1 January 2026. If you want to understand it from the beginning, we explain it in DAC8: the law ending crypto anonymity.
In the common tax territory (the rest of Spain), the bill incorporating it lapsed when Parliament was dissolved by Royal Decree 806/2026 of 5 October. We cover it in crypto seizure in Spain: the law lapses with the elections.
The diputaciones forales (provincial councils) and Navarre do not depend on that law: they have the power to regulate their own taxes. That is why two realities coexist in Spain today, and why there are territories where this obligation already has a name, a number and a fine.
Which rule applies in each territory?
| Territory | Main rule | Implementing rule |
|---|---|---|
| Bizkaia | Decreto Foral Normativo 3/2026 of 25 June (BOB no. 125, 3/07/2026) | Decreto Foral 84/2026 of 1 October (BOB, 9/10/2026), which creates a Register of crypto-asset operators |
| Álava | Norma Foral 21/2025 of 19 December (BOTHA no. 147, 29/12/2025) | Decreto Foral 36/2026, of the Consejo de Gobierno Foral (Foral Government Council) of 13 October (BOTHA, 23/10/2026), which creates its Register of operators |
| Gipuzkoa | Norma Foral 2/2025 of 24 November | Decreto Foral 26/2025 of 23 December |
| Navarre | Ley Foral 17/2025 of 22 December (BOE no. 46, 20/02/2026) | — |
The register of operators matters for the platforms, not for you: it is the list of those providing these services. It has one consequence that can affect you in Álava: for reporting purposes, crypto-assets are considered to be located abroad when they are held in custody by an entity not authorised by the competent Spanish authority or not listed in that register.
What data will your platform ask for?
A tax residence declaration. It is not a formality with the tax authorities: the exchange or platform asks you for it, usually from its own app. It includes:
- Your name and address.
- Your country of tax residence.
- Your tax identification number (NIF).
- Your place and date of birth.
- Your signature or confirmation, with the date.
If you are a new customer, you will be asked for it when you sign up. If you were already a customer before 2026, in Bizkaia the platform has until 1 January 2027 to complete the process.
Do not wait until the last day, but do not reply to the first email that arrives either. Go in through the official app or website and never follow links in a text message: an urgent tax notice is the perfect bait for stealing your account. And no legitimate platform will ever ask for your seed phrase.
If your platform is from another European Union country that already applies DAC8, it will ask you for something very similar under that country’s law. What counts here is that the process is repeated on all of them.
What happens if you do not respond?
The rules of Bizkaia (additional provision 37 of its Norma Foral General Tributaria), Álava (additional provision 30) and Navarre (additional provision 40) say the same thing: if you do not respond, after two reminders and 60 calendar days from the first request, the platform has to prevent you from carrying out reportable transactions.
The block is not a penalty from the tax authorities and it does not take your crypto away. It is an obligation on the platform, which cannot keep dealing with you without that data. As soon as you provide it, the reason for the block disappears.
How much are the fines?
Here you need to separate who each one is aimed at:
- You: €300. This is the fixed fine for giving false, incomplete or inaccurate data to the platform, in Bizkaia, Álava and Navarre. In Navarre it is expressly classed as a serious infringement.
- The platform: €200 per person. This is what it pays if it fails in its due diligence, for each customer affected, even if it has outsourced the work to a third party.
Note the difference: not responding leads to the block, and lying leads to the fine. If you have moved house, check that your address and tax residence are up to date before confirming anything.
Does what you pay in tax change?
Not because of DAC8. It is an information rule: it does not create a tax, does not raise any rate and does not turn anything into a sale that was not one before. What it does is make your transactions reach the authorities without you having to report them.
That said, the foral rules that incorporate it sometimes bring other changes in the same text, so it is worth reading them in full. Two examples:
- Álava. Norma Foral 21/2025 also provides in income tax (IRPF) that, with fungible crypto-assets of the same type, those acquired first are considered disposed of first, like the FIFO method, and it limits losses if you bought assets of the same type in the two months before or after the sale.
- Navarre. Ley Foral 17/2025 expressly includes crypto-assets among the assets that can be seized, exactly what the state law never got to approve.
When does your data reach the tax authorities?
The first exchange of information will take place by 30 September 2027, with data from 2026. The directive gives platforms nine months from the end of each year.
In other words, everything you are doing this year is already going to end up in that first batch. If you live in the Basque Country or Navarre, when that information arrives your 2026 tax return will already have been filed, and what you declared can be checked against what your platform reports.
Summary: DAC8 in the Basque Country and Navarre
| What | Where it has been checked | What it means for you |
|---|---|---|
| Tax residence declaration | Directive and foral rules | Your platform will ask for your identification and residence |
| Block after two reminders and 60 days | Bizkaia, Álava and Navarre | With no response, you will not be able to carry out reportable transactions |
| €300 fine | Bizkaia, Álava and Navarre | For giving false, incomplete or inaccurate data |
| €200 fine per person | Bizkaia, Álava and Navarre | Paid by the platform if due diligence fails |
| Register of operators | Bizkaia and Álava | Affects the platforms |
| First exchange of data | The whole European Union | By 30 September 2027, on 2026 |
| What you pay | No change from DAC8 | It is an information rule |
Frequently asked questions
Does DAC8 raise my taxes in the Basque Country or Navarre?
No. DAC8 only requires customers to be identified and their transactions to be reported. You are taxed on the same things as before.
What happens if I ignore the email from my exchange?
If the request is genuine and you do not respond, after two reminders and 60 calendar days the platform has to prevent you from carrying out reportable transactions. Always check the notice in the official app.
Can I be fined for not responding?
The €300 fine is for anyone who gives false, incomplete or inaccurate data. What applies to not responding is the block.
I live in the common tax territory. Does this affect me?
The foral rules do not. But even though the state law has lapsed, exchanges in countries that already apply the directive keep collecting data on their customers resident in Spain.
Is self-custody covered by DAC8?
The obligation falls on the platforms. No provider reports what you keep in your own wallet, but withdrawals you make from a platform to that wallet are reported. We explain how to make that transfer in how to move crypto to your wallet.
Make sure your data and your tax return say the same thing
The information is already on its way, so what matters is that it matches what you declare. If you have transactions spread across several platforms, send us your history and we will produce the document with all your exchanges and wallets using the global FIFO method the Spanish tax agency requires.
Sources: Directive (EU) 2023/2226 (DAC8) · BOE: Ley Foral 17/2025 of 22 December, of Navarre · BOTHA no. 147: Norma Foral 21/2025 of Álava · Bizkaia adapts its rules to DAC8 · Decreto Foral 84/2026 of Bizkaia · Decreto Foral 36/2026 of Álava · Gipuzkoa and Decreto Foral 26/2025 · BOE: Royal Decree 806/2026 of 5 October
Víctor Lázaro
Marketing Director, Cryptoimpuestos.es
