Looks like France is also doing it.
FYI, starting Dec 31, the new (old really) KYC/AML regs come to effect, by which exchanges and "transmitters" will have to record and INFORM automatically tax authorities of holdings and transactions, including trades between crypto assets (like BTC to USDT), AND TRANSFERS to external wallets.
In Spain the threshold to be informed upon is a EUR value of 1,000, but it may vary depending on the jurisdiction.
That's why you see all these countries putting into place unrealized gain taxes.
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