Crypto-assets on Spanish Tax Journal — Álvaro Crespo Garcíahttps://spanishtaxjournal.com/en/materias/cripto/Recent content in Crypto-assets on Spanish Tax Journal — Álvaro Crespo GarcíaSpanish Tax Journal — Álvaro Crespo Garcíahttps://spanishtaxjournal.com/img/og-cover-en.pnghttps://spanishtaxjournal.com/img/og-cover-en.pngHugoen-USThe CJEU clarifies the VAT treatment of the exchange between a video-game virtual currency and traditional currencieshttps://spanishtaxjournal.com/en/2026/04-28/cjeu-virtual-currency-video-game-vat/Tue, 28 Apr 2026 00:00:00 +0000https://spanishtaxjournal.com/en/2026/04-28/cjeu-virtual-currency-video-game-vat/The CJEU, in its judgment of 5 March 2026 (case C-472/24), excludes the closed-use virtual currency of a video game from the currency exemption of article 135 of the VAT Directive and delimits the regime of multi-purpose vouchers.