Good catch, yes, I start to wonder whether the lawmakers are that dumb, or trolling.

BTW, last year they wanted Spanish tax residents to report "their" bitcoin and cryptocurrency held in custody by foreign custodians. (For Americans, think FBAR but for bitcoin.) This included reporting public keys corresponding to my btc held at custody. Basically impossible - no 1:1 correspondence between custodian's customers and his btc addresses & pubkeys. In effect, with some exaggeration, they wanted to promote self-custody, NYKNYC. And this was before FTX crash. Don't tell me the government doesn't protect you - it does, sometimes, accidentally. :)