Our tax system clings to a traditional economy linked to pre-digital criteria such as territoriality. It tries to update itself by introducing elements that attempt to deal with the new issues without resolving them head-on. The lack of tax regulation produces a sudden injustice barely resolved by soft law derived from binding administrative resolutions, such as the responses offered by the General Directorate of Taxes. MiCA demonstrates the tax system’s obsolescence in a broad and community sense. The lack of provisions for classifying new economic goods for tax purposes fragments their treatment, leads to tax conflicts, and creates legal uncertainty. This legal uncertainty contrasts with the enormous deployment of mechanisms to control compliance with tax obligations. These include the effective automatic exchange of tax information, joint inspection procedures, and the, at times, unscrupulous application of artificial intelligence to all types of available data, personal and non-personal, without time limitation. We understand that the rules applicable to the taxation of crypto assets must constantly be updated, and this is our purpose in an economy undergoing absolute digitalisation.