It is already a reality in many international companies. Receiving part of the salary in cryptocurrencies, tokens, or stablecoins has ceased to be an idea exclusive to the crypto ecosystem to appear in some technology companies and international hiring platforms. But, at least in Spain, its legal fit is very limited and its tax implications are not minor.
That is the diagnosis put forward by the Universitat Oberta de Catalunya (UOC) based on the analysis of its experts in labor law and economics, in a context where some international platforms already facilitate these types of payments.
According to the report State of Crypto Payroll Report 2026, cited by the UOC itself and prepared by Rise, one out of every four businesses consulted already uses cryptoassets for some type of remuneration. The university adds that more than 90% of these payments are made in stablecoins.
What the law says in Spain
The main limitation is in the Workers' Statute. Article 29 establishes that the settlement and payment of salary must be punctual and documented, while the Spanish labor framework assumes that salary must be paid in legal tender or through legally admitted means of payment.
Furthermore, Article 26 of the same text regulates payment in kind and sets specific limits: it cannot exceed 30% of salary earnings and cannot reduce the gross amount in money of the interprofessional minimum wage.
Based on this framework, Miguel Arenas Gómez, professor at the UOC's Studies of Law and Political Science and expert in labor law and Social Security, maintains that the legal fit is extremely restricted. "I do not consider it possible in any way to pay salary with cryptocurrencies, not even under the figure of payment in kind," he states in the analysis disseminated by the university.
The UOC also adds that the European MiCA Regulation regulates cryptoasset markets and service providers, but it does not make these assets legal tender nor does it replace Spanish labor legislation.
The National Securities Market Commission (CNMV) itself explains that MiCA establishes the European regulatory framework for cryptoasset markets, but it does not equate these products to guaranteed money or traditional banking instruments.
Taxation and added risks
The tax aspect adds another layer of complexity. The Agencia Tributaria considers remuneration in kind within employment income, so an eventual salary payment with digital assets would have tax implications from the moment of receipt.
Furthermore, if those assets are subsequently sold and generate capital gains, a second tax obligation associated with the capital gain could arise.
Professor Elisabet Ruiz Dotras, from the Economics and Business Studies of the UOC, warns in this regard of the practical risk assumed by the worker. “Accepting this is accepting that a part of your salary is very variable and very volatile, with a very high risk,” she points out.
The CNMV and the Banco de España have repeatedly warned of the risks associated with crypto-assets, including their high volatility and the absence of protections comparable to those of certain regulated financial products.
The debate, therefore, is not only technological, but legal, fiscal, and financial: the possibility of receiving salary in cryptocurrencies exists in certain international environments, but its transfer to the Spanish labor framework poses relevant legal limitations.