What happens with TAX related with Bitcoin?

Bitcoin in principle is subject to VAT (IVA in Spain) but the Justice Court of the European Union consider exempt from VAT. The fact that a transaction is the subject declare but free means to be exempted from the tax, although it is applicable to rules governing it.

So although it is covered by a commission or margin is obtained in the operation, ie they are onerous provision of services to title, they are considered exempt from VAT.

Therefore , the transmission of Bitcoin is exempt from VAT, however if Bitcoin is used to pay for a product or service, to be a supply of goods if it is subject, for billing purposes, and must be stated taxes.