DAC8: the European directive that makes Hacienda know everything about your crypto

DAC8 is the directive that requires EU exchanges to report data to tax authorities. What it means for Spanish investors.

Equipo kointax·March 18, 2026·5 min read

DAC8: Hacienda will know about your crypto

What is DAC8? EU directive extending automatic tax information exchange to crypto. In force 2024, reporting obligations from 2026.

Affected exchanges: Any EU-based crypto service provider: Coinbase Europe, Kraken EU, Bitpanda, Bitstamp, etc.

Data reported: Full name, address, DOB, NIF, year-end balances, all transactions (buys/sells/swaps), transfers to/from external wallets.

Non-EU exchanges (Binance, Bybit, OKX): Not directly affected by DAC8, but OECD CARF extends similar requirements globally.

Impact for Spanish investors: AEAT will automatically receive data from EU exchanges. Undeclared gains = very high detection risk.

Penalties: 50-150% of unpaid tax + surcharges + potential criminal liability for large amounts.

declaracrypto.es — FIFO, LIFO, HIFO or WAC method. 80+ compatible exchanges. Excel + PDF report ready for your tax return.

DAC8: the European directive that makes Hacienda know everything about your crypto