Cryptocurrencies and marital separation: how they are distributed and taxed
Divorce with crypto assets adds a layer of complexity to an already difficult process. How are cryptocurrencies valued? Does the distribution generate taxes? What if one of the spouses has them in a private wallet?
Marriage property regime
Treatment depends on the marital economic regime:
Property partnership
Cryptocurrencies purchased during the marriage with marital money are community: they belong 50/50 to both spouses.
When liquidating the community property (due to divorce, separation or death), the distribution of community property does not generate a taxable event in personal income tax. It is simply allocating to each spouse what was already theirs.
Condition: the distribution must be proportional to 50% of the total value. If one receives more than the other (excess award), the difference can be treated as a gift (ISD) or sale.
Separation of assets
Each spouse is the sole owner of his or her assets. If one of them wants to "compensate" the other by giving up cryptocurrencies:
- It can be considered a donation → ISD for the recipient + capital gain for the donor.
- Or sale (if there is cash payment) → profit for the seller.
Valuation of cryptocurrencies for distribution
One of the sticking points in crypto divorces is agreeing on the value:
- Reference price: Closing of the day on a recognized exchange (Coinbase, Binance...) or CoinGecko/CoinMarketCap price.
- Volatility: If the negotiation lasts months, the value can change drastically.
Common solution: agree on the valuation date (date of the ruling, date of the lawsuit or date of the agreement) and the reference exchange.
The problem of private wallets (cold wallets)
If one spouse has cryptocurrency in a private wallet (hardware wallet, paper wallet), the other spouse may have difficulty:
- Know how many cryptocurrencies exist.
- Access them.
In a judicial process: The judge can order the presentation of all crypto assets. Blockchain movements can serve as evidence to detect asset concealment.
The blockchain is public: IT experts can track cryptocurrencies if they know the wallets.
Cryptocurrencies as pension or food
Some regulatory agreements include the payment of alimony or compensation in cryptocurrencies. This is possible but complicates the assessment and execution (volatility, access to payer wallets, etc.). It is recommended to convert to euros for these payments or set a reference exchange rate in the agreement.
Operation history: importance in divorce
For equitable distribution, it is essential to know:
- When and at what price the cryptocurrencies were purchased (to determine if they are pre or post marriage).
- The complete trading history of each exchange.
- Each spouse's own wallets.
declaracrypto.es can generate a complete crypto history report for use in divorce proceedings.
Table of common situations
| Situation | Taxation |
|---|---|
| 50-50 distribution in assets | No tax event |
| Excess allocation with compensation in € | Without personal income tax if compensation equals the value |
| Excess allocation without compensation | Donation: ISD for recipient |
| One spouse buys out the other | Capital gain for the seller |
| Private crypto (prior to marriage) | It is not marital, but it must be proven |
Updated: April 2026 | Fiscal year: 2025