Crypto Taxation

The emergence of cryptoassets and blockchain technology has irreversibly transformed the international financial landscape, creating new tax challenges that require a truly specialised approach and a global outlook.

At Lullius Partners, we lead the way in crypto tax advisory with a boutique perspective, combining cutting-edge technical expertise with a sophisticated strategy aimed at protecting and optimising our clients’ wealth.

We understand that the crypto universe not only presents exciting opportunities but also exposes investors to increasing regulatory scrutiny, international tax enforcement, and rapidly evolving compliance risks. Our team—renowned for its technical excellence and forward-thinking mindset—partners with private investors, family offices, founders, investment funds, and technology-driven businesses to plan, manage and defend their interests in the crypto space, always upholding the highest standards of confidentiality, diligence, and foresight.

Our Crypto Taxation services include

  • Comprehensive and strategic tax advice: We provide fully personalised analysis of each client’s activities in the crypto world—including trading, exchanges, staking, mining, yield farming, DeFi lending, NFTs, and all types of transactions—designing the most effective tax strategy in Spain and key international jurisdictions.
  • Advanced tax planning and optimisation: We structure crypto holdings and operations through international vehicles, governance protocols, and succession strategies, always in full compliance with Spanish and EU regulations. Our approach anticipates regulatory changes, minimises risk, and maximises fiscal efficiency for substantial estates.
  • Regulatory compliance and international reporting: We advise on the analysis and filing of all relevant tax returns, including the newest information obligations such as Form 720 and Form 721, declarations of foreign-held crypto, supporting documentation for the Spanish Tax Agency (AEAT) and, where necessary, for international authorities (FATF, CRS, AML). Our deep knowledge of current administrative practices allows us to anticipate tax office criteria and audit risks.
  • Tax dispute resolution and defence: We represent and defend our clients in audits, requests, and penalty procedures related to crypto taxation, both in administrative and court proceedings. We are pioneers in managing voluntary regularisations and in defending against new approaches by tax authorities.
  • Advice for expatriates and digital nomads: We guide clients with international interests through the tax implications of holding, transferring or liquidating cryptoassets when relocating to Spain, including access to and optimisation of special regimes such as the Beckham Law, relocation, and global mobility structures.
  • Wealth transfer and digital estate protection: We design innovative solutions for the succession and transfer of digital assets, ensuring preservation of value and family privacy in inheritance processes, donations, or intergenerational planning.

Why Lullius Partners?

Our firm stands out for its anticipation of regulatory changes, meticulous attention to detail, and for providing the peace of mind that comes from truly bespoke advice—always aligned with the interests and privacy of each client.

We are members of international digital tax networks, collaborate with leading technology law firms, and actively participate in regulatory and academic forums on cryptoassets. This positioning enables us to offer a holistic, always up-to-date approach, giving clients the security of a trusted partner when facing any tax challenge involving cryptoassets in a complex and ever-changing environment.

Key contacts

Partner

Tax Lawyer

José García

Senior Associate

Tax Lawyer

Marta Aparicio

Senior Associate

Tax Lawyer

Kirill Jigoulev

Senior Associate

Global Mobility Lawyer

Daniel Espinosa

Associate

Tax Lawyer

Evelina Trubitsina

Tax Manager

Loren Mendoza

Executive Assisstant & Office Manager

Partner

Tax Lawyer

José García

Senior Associate

Tax Lawyer

Marta Aparicio

Senior Associate

Tax Lawyer

Daniel Espinosa

Associate

Tax Lawyer

Loren Mendoza

Executive Assisstant & Office Manager

Partner

Tax Lawyer

José García

Senior Associate

Tax Lawyer

Marta Aparicio

Senior Associate

Tax Lawyer

Daniel Espinosa

Associate

Tax Lawyer

Loren Mendoza

Executive Assisstant & Office Manager