The Tax Agency of Spain, publishes in the BOE, which intends to establish a control of blockchain technology and consequently, the control of cryptocurrencies and Bitcoin, to prevent fraud and money laundering.

Today has been published in the BOE (Official Gazette of the State of Spain), a General Provision of the Ministry of Public Finance and Public Function. Specifically, reference is made to the 'Resolution of January 8, 2018, of the General Directorate of the State Tax Administration Agency, which approves the general guidelines of the 2018 Annual Tax and Customs Control Plan.' It does not establish any provision or any aspect for the regulation of cryptocurrencies or Bitcoin, but there are several points in which this market is discussed.

The first reference in this BOE to cryptocurrencies is within the second section, in 'Investigation and verification actions of tax and customs fraud'. Within the 'Internal Tax Control', in section 'D', where the analysis of new business models through different technologies of the digital economy is analyzed. It is established in one of the sections of this section, that 'the tax incidence of new technologies, such as blockchain, and, especially, cryptocurrencies will be studied.

The fourth point in the second section, talks about the prevention and repression of smuggling, drug trafficking and money laundering. In this regard, various actions will be developed, including: The use by organized crime of the deep internet, or "deep web", for the traffic and trade of all kinds of illicit goods, as well as the use of cryptocurrencies such as "Bitcoin" or Similar as means of payment, it is one of the most demanding challenges today. To face this threat, the use by the Tax Agency's investigation units of new technologies for the collection and analysis of information in all types of networks will be promoted. '

No measures or ideas of concrete measures are established, only the control analysis is discussed to avoid money laundering of illicit origin and other non-certifiable sources, as well as the prevention of illegal activities. It simply establishes the idea of ​​a study of the situation and taking the appropriate measures, by establishing laws and specific regulations, although there is nothing clear at the moment.