Álava regulates the tax obligations of crypto-asset providers

The Foral Government Council of the Provincial Council of Álava approved Foral Decree 36/2026, of October 13, which approves the development of due diligence rules and reporting obligations for certain crypto-asset service providers. The regulation is published in the Official Gazette of the Historical Territory of Álava (BOTHA) number 122, of October 23, 2026, with official reference 2026-02967, and enters into force the day following its publication. With this, exchanges and other operators providing crypto-asset services in Álava are now required to identify and report user data and their operations to the Foral Treasury.

The decree is the regulatory development of the changes introduced by Foral Rule 21/2025, of December 19, on tax measures for 2026, to Foral Rule 6/2005, of February 28, General Taxation of Álava, and to Foral Rule 33/2013, of November 27, on Personal Income Tax. Its main objective is to complete the transposition of Council Directive (EU) 2023/2226, of October 17, 2023, which amends Directive 2011/16/EU on administrative cooperation in the field of taxation, transferring the OECD Crypto-Asset Reporting Framework (CARF) to the Alavese legal system.

The regulation is structured into eight articles, one additional provision, one transitional provision, one repealing provision, eight final provisions, and an annex with the applicable definitions. The information provided to the Alavese tax administration will be communicated to the other Member States of the European Union and exchanged with third countries in accordance with data protection regulations.

Declaration of tax residence of each user

Articles 1 to 8 require crypto-asset service providers subject to information reporting to obtain from each user a declaration that allows for the determination of their tax residence or residences, and to verify its reasonableness with the documentation collected in the due diligence procedures. This requirement also extends to pre-existing users until January 1, 2027, and to persons who exercise control over user entities.

The declaration will only be valid if it is signed or otherwise confirmed, dated no later than the date of receipt, and contains the following data:

• Full name or corporate name, and address.
• Jurisdiction or jurisdictions of tax residence.
• TIN in each jurisdiction, unless the jurisdiction does not issue one.
• Date and place of birth, in the case of natural persons.
• The capacity in which control is exercised, in the case of entities.

The provider must confirm that the information is correct before providing services related to operations subject to reporting. They may use a third party to comply with these rules, but this does not exempt them from liability.

Connection criteria with the Alavese Treasury

The informative declaration will be annual and shall be submitted as determined by a provincial order from the Deputy of Treasury, Finance, and Budgets, which will establish the required data and the list of reportable jurisdictions. It must be submitted even when, after applying due diligence, the provider concludes that there are no users or operations subject to reporting.

The decree establishes when it is appropriate to declare in Álava, based on Article 46.Two of the Economic Agreement with the Autonomous Community of the Basque Country, approved by Law 12/2002, of May 23. The criteria are:

• Being authorized by the competent Spanish authority in accordance with Regulation (EU) 2023/1114 on crypto-asset markets, or being able to provide services after notification in Spain.
• Being an entity or natural person who is a tax resident in Spain, being incorporated under Spanish law, being managed from Spain, or having a habitual center of activity here.
• Operating through a branch located in Spain, regarding the operations channeled through it.

Hierarchy rules are included to avoid duplication when several links concur in different jurisdictions.

Registry of operators and three-month deadline

The first additional provision modifies Provincial Decree 3/2011, of January 25, on the taxpayer census, to create the Registry of Crypto-asset Operators, composed exclusively of those obliged to report information. It regulates declarations of registration, modification, and cancellation, the latter within one month from the occurrence of the circumstance. Operators already obliged must submit their registration within three months from the entry into force of the decree.

The registry information will be accessible to the competent authorities of all Member States through the single European Union registry.

Balances as of December 31 and end of the previous model

The second additional provision incorporates articles 2 ter and 4 bis into Provincial Decree 111/2008, of December 23, which replaces the concept of virtual currency with that of crypto-asset. Obliged parties must submit an annual declaration on the balances held as of December 31, including the type of crypto-asset, the number of units, and their valuation in euros, in addition to fiat currency balances.

The sole repealing provision suppresses, effective from January 1, 2026, Article 26 bis of said regulation, which detailed the obligation to report operations with virtual currencies. The first transitional provision clarifies that this obligation shall be fulfilled through the returns submitted in 2026 for 2025 operations, in accordance with Foral Order 270/2024, of May 10, which approves form 172 and form 173.

The decree also modifies Foral Decree 6/2017, of February 21, on the tax residence of financial account holders; Foral Decree 35/2020, of November 3, on cross-border tax planning mechanisms, to adapt it to the judgments of the Court of Justice of the European Union of December 8, 2022 (case C-694/20) and July 29, 2024 (case C-623/22); and Foral Decree 80/2005, of December 28, regarding tax consultations with cross-border effects.

The impact for readers is direct: any person or company in Álava operating with crypto-assets through a provider subject to the regulations will see their identity, tax residence, and aggregate volume of operations communicated to the Foral Treasury and, from there, to other European administrations. Providers, for their part, assume new burdens of identification, registration, and annual reporting, with a three-month deadline to register.

Source: Official Gazette of the Historical Territory of Álava, no. 122, of October 23, 2026, section I (General Assemblies of Álava and Foral Administration of the Historical Territory of Álava), p. 1 (official reference: 2026-02967).