While a lot of countries started taxing crypto and requiring holders to declare their holding. Here's the Spanish treasury saying that Spanish citizens are not forced by law to declare their cryptocurrency holdings under the disputed Model 720, which involves declaring funds held abroad.
Esau Alarcon, Attorney in Gibernau, stated:
"You don’t have to declare. There is no information to declare. There are no values included, nor is there cryptocurrency data within the value boxes of Model 720. There is no reasonable interpretation that allows us to understand that cryptocurrencies are declared in this model."