Todas las guías por país siguen el mismo orden: situación legal, impuestos para particulares, impuestos para empresas, obligaciones de declaración e información, exchanges y KYC, y autocustodia. Cada página termina con sus fuentes oficiales y el mes en que las revisamos por última vez.
- Australia (en inglés)Crypto in Australia at a glance: capital gains tax and the 2027 changes, company tax and GST, filing deadlines, AUSTRAC registration, ASIC licensing and self-custody, with a page per topic.
- Canada (en inglés)Crypto in Canada at a glance: registration with securities regulators and FINTRAC, capital gains or business income under CRA rules, corporate tax, filing, CARF and self-custody, with a page per topic.
- France (en inglés)Crypto in France at a glance: MiCA licensing by the AMF, the 31.4% flat tax on gains, corporate income tax, filing deadlines, foreign account reporting, DAC8 and self-custody, with a page per topic.
- Germany (en inglés)Crypto in Germany at a glance: BaFin and MiCA, the one-year holding period and €1,000 limit, corporate tax, filing deadlines, KStTG reporting and the draft reform, with a page per topic.
- India (en inglés)Crypto in India at a glance: the flat 30% VDA tax and 1% TDS, the Income-tax Act 2025, filing deadlines, FIU-IND registration of exchanges and self-custody, with a page per topic.
- Ireland (en inglés)Crypto in Ireland at a glance: capital gains tax, the €1,270 exemption, corporation tax, filing and payment deadlines, DAC8, MiCA licensing by the Central Bank of Ireland and self-custody, with a page per topic.
- Italy (en inglés)Crypto in Italy at a glance: MiCA licensing by CONSOB, the 33% tax on crypto gains from 2026, the 0.2% tax on holdings, filing deadlines, DAC8 and self-custody, with a page per topic.
- Netherlands (en inglés)Crypto in the Netherlands at a glance: MiCA licensing by the AFM, box 3 tax, corporate income tax, filing deadlines, DAC8 and self-custody, with a page per topic.
- Portugal (en inglés)Crypto in Portugal at a glance: MiCA authorization by Banco de Portugal, the 365-day rule and 28% rate, corporate income tax, filing deadlines, DAC8 and self-custody, with a page per topic.
- Singapore (en inglés)Crypto in Singapore at a glance: no capital gains tax, IRAS rules on trading, 17% corporate tax, GST on digital payment tokens, filing deadlines, CARF, MAS licensing and self-custody, with a page per topic.
- EspañaLas criptomonedas en España de un vistazo: autorización MiCA de la CNMV, IRPF sobre ganancias y staking, Impuesto sobre el Patrimonio, Impuesto sobre Sociedades, modelo 721 y autocustodia, con una página por tema.
- Switzerland (en inglés)Crypto in Switzerland at a glance: FINMA and SRO supervision, tax-free private gains and wealth tax, profit tax and VAT, filing deadlines, CARF and self-custody, with a page per topic.
- United Arab Emirates (en inglés)Crypto in the United Arab Emirates at a glance: VARA, ADGM, DFSA and CMA licensing, no personal income tax, 9% corporate tax, VAT exemption for crypto transfers, CARF reporting and self-custody, with a page per topic.
- United Kingdom (en inglés)Crypto in the United Kingdom at a glance: FCA registration and the new regime from 2027, Capital Gains Tax, corporation tax, filing deadlines, CARF and self-custody, with a page per topic.
- United States (en inglés)Crypto in the United States at a glance: IRS property treatment and capital gains rates, Form 1099-DA, FinCEN and state licensing, the CLARITY and GENIUS Acts, and self-custody, with a page per topic.
Esto es información general, no asesoramiento jurídico ni fiscal. Las normas cambian a menudo, así que consulte las fuentes oficiales que se indican en cada página.