In divorces, inheritances and civil litigation, cryptocurrencies must be assessed expertly. Who can be an expert, what methodologies are used, and how the value is documented for the Treasury and the courts.

Cryptocurrency expertise: valuation for inheritances, divorces and courts

As cryptocurrencies have become assets of significant value, Spanish courts are faced with the challenge of valuing them in legal contexts: inheritance partition, marital dissolution, seizures and civil litigation. Crypto expert valuation is an emerging specialty.

When is a crypto expert valuation needed?

In inheritances

To calculate the inventory of the deceased's assets.
To determine the tax base of the Inheritance Tax (ISD).
To guarantee that all heirs receive their proportional share.

In divorces and separations

To quantify the value of the crypto at the time of the breakout.
To determine which cryptocurrencies are marital (purchased during the marriage) and which are private.
To agree on the division at the market price.

In disputes with exchanges or protocols

In claims for blocked funds, hacks or platform errors.
Experts to prove the value of the tokens at the time of the damage.

For the AEAT

In value checks, when the AEAT discusses the prices used in the declaration.

Who can make the expert assessment?

There is no official "cryptocurrency expert" certification in Spain. However, the usual experts are:

Chartered economists with specialization in digital assets.
Auditors who have audited companies in the sector.
Computer engineers specialized in blockchain (for technical aspects).
Professionals with international certifications (CAMS, CPA, CFA with blockchain specialization).

The judicial expert must be registered in his or her professional order and have accredited knowledge of digital assets.

Valuation methodology

Market price on the reference date

The method most accepted by the AEAT and the courts:

Listing price on the most representative exchange by volume (Binance, Coinbase, Kraken) at the exact date and time of the event (death, separation, etc.).
If the crypto was not listed on main exchanges: price in secondary markets or reference price of the blockchain itself.

Price on reference exchanges

To compare and average if there are discrepancies:

Average price of the top 3-5 exchanges by volume.
Price from CoinMarketCap or CoinGecko (aggregator) on the exact date.

Assets without public price (illiquid tokens)

For early stage tokens without liquid market:

Last investment round (SAFT or SAFE price).
Discount for illiquidity (typical haircut of 20-40% on the last round).
Value 0 if the protocol has no activity or prospects.

Documentation that the expert report must contain

A crypto expert report should include:

Identification of the expert and his/her credentials.
Description of assets: what crypto, on what exchanges/wallets, exact amount.
Reference date of the valuation.
Source of price: exchange and exchange rate used.
Screenshots or API data of prices to date.
Result: value in euros of each crypto and total.
Signature and seal of the expert.

Cryptos in self-custody wallets: the problem of access

To value crypto in a cold wallet (Ledger, etc.):

The expert needs the wallet address (not the private key) to consult the on-chain balance.
Using a block explorer (Etherscan, blockchain.com), the balance can be checked on any historical date.
This is public and auditable: it does not require access to the keys.

Crypto in DeFi: the complexity of expertise

If the asset is in DeFi protocols (farming, staking, liquidity pools):

The expert must calculate the value of the LP tokens or the staked positions.
For LP tokens: calculate the underlying assets as of the reference date.
For staking: stakeable token price + accumulated rewards.

Discrepancies with the AEAT in assessments

If you declare in the ISD a lower value than the AEAT considers correct:

The AEAT may issue a complementary settlement proposal.
You can object by providing your own expert report.
If the court considers the assessment reasonable, the AEAT cannot impose its own unilaterally.

Crypto expert fees

Fees vary widely:

Simple report for small inheritance: €500-€1,500.
Complex judicial expertise (DeFi pools, multiple wallets, illiquid tokens): €3,000-€10,000.
Experts in large litigation involving millions of euros: agreed fees or collegiate scale.

Updated: April 2026 | Fiscal year: 2025

Expert valuation of cryptocurrencies for inheritances, divorces and litigation