The DAC8 Consistency Checklist

A one‑page memo

The DAC8 Consistency Checklist

Three documents, one story. The mismatch is the audit.

The rule in one line: From Jan 1, 2026, your exchange collects balances, trades and staking — and reports it to Hacienda by Sep 30, 2027. DAC8 is not a new tax. It is the data rail that enforces the old ones.

This 2‑page checklist helps you reconcile what Hacienda will receive against what you declared.

• ✓ A breakdown of the four data fields Hacienda will receive per platform
• ✓ The DAC8 timeline — when collection starts, when reporting lands
• ✓ A consistency matrix to match your records against platform reports
• ✓ A decision tree: should you amend past returns?
• ✓ A 6‑step previous‑years check for 2023–2025

About the author

Salah Nomad is a relocation publisher based in Málaga, Spain. His work focuses on helping digital nomads and expats navigate Spanish bureaucracy, taxes, and money freedom.

THE FISCAL TRILOGY — read in order

1. Modelo 721 — salahnomad.com/money-freedom/modelo-721-guide

2. Beckham × Bitcoin — salahnomad.com/money-freedom/beckham-bitcoin

3. DAC8 — salahnomad.com/money-freedom/dac8-spain

I am a publisher, not a tax advisor. This memo is research, not advice. Confirm with a qualified professional.