Bitcoin Tax in Andorra (2026)

Yes. The Departament de Tributs i de Fronteres qualifies a resident individual's transfer of digital currencies, outside any professional activity, as a capital gain or loss under articles 24, 25 and 26 of Law 5/2014 (IRPF). The gain or loss is the difference between the acquisition value and the transfer value, and it is imputed when the transfer or conversion happens.

No, on the conditions the ruling describes. In ruling CV0337-2025 the Department found that handing BTC to a custodian and receiving the same value in wBTC, redeemable at any time without a purchase or sale, causes no variation in the holder's wealth, so no capital gain or loss arises. The wBTC received does not keep the acquisition date of the BTC handed over.

Any generally accepted valuation method that values your portfolio of the same virtual currency reasonably and reliably. Once you choose a method you must keep it at least until you have transferred all of the homogeneous coins, and in a review by the Department you must be able to prove the values with any evidence admitted in law.