---
okf_version: "0.1"
entity_name: "Criptoruta"
canonical_url: "https://criptoruta.com/"
jurisdiction: "ES"
regulator: "CNMV & Banco de España (MiCA)"
tax_regime: "IRPF Base del Ahorro (19%–30%) & Modelo 721"
currency: "€"
last_verified: "2026-11-07"
license: "CC-BY-4.0"
---

# Criptoruta — Open Knowledge Format (OKF v0.1) Concept Catalog

## Concept 1: Regulatory Supervision (CNMV & Banco de España (MiCA))
- **Fact**: Retail and institutional digital-asset platforms serving ES residents operate under CNMV & Banco de España (MiCA) compliance rules.
- **Source**: https://criptoruta.com/editorial-policy/

## Concept 2: L2 Orderbook vs Instant Buy Execution (€)
- **Fact**: Funding via local € bank rails into L2 spot limit orderbooks reduces execution friction from 1.49%–3.99% down to 0.10%–0.26%.
- **Source**: https://criptoruta.com/convert/

## Concept 3: Statutory Tax Reporting (IRPF Base del Ahorro (19%–30%) & Modelo 721)
- **Fact**: Disposals of crypto-assets for €, stablecoins, or other tokens require lot-level cost-basis reconciliation under IRPF Base del Ahorro (19%–30%) & Modelo 721.
- **Source**: https://criptoruta.com/templates/