Spain, officially the Kingdom of Spain, is a European country on the Iberian Peninsula. Spain is the fourth largest country in Europe and the second largest in the European Union. Spain’s economy is highly developed and benefits from such fields as renewable energy, technology and IT, manufacturing, textiles, tourism agriculture and many others. Spain has no regulations toward Bitcoin. Bitcoin transactions in Spain are considered to fall under the rules of bartering under the Civil Code. Such laws consider Bitcoin to be digital good or a thing. Bitcoin-accepting businesses are required to make an account statement with a value-added tax in euros. Spain’s financial supervisors were the second to confiscate Bitcoins while investigating frauds performed with Bitcoin in 2013. Spain is working on implementing blockchain into the infrastructure of its cities and in other fields.