Does Binance share information with Hacienda in Spain?
Model 172 (since 2023): Exchanges with Spanish presence must file Model 172 reporting Spanish resident user balances. Binance has Spanish entity → subject to this.
DAC8 (since 2026): All EU crypto exchanges must report user transactions to national tax authorities automatically. Includes: buys/sells, staking rewards, user transfers.
AEAT data from 2026: Full name, Spanish NIF/NIE, residence, crypto balance values, complete transaction history.
Consequence: AEAT cross-references IRPF declarations with Binance-reported data. Discrepancies → audit/notice.
kointax imports Binance history and calculates exactly what you must declare.