{"id":11016,"date":"2026-04-10T11:47:00","date_gmt":"2026-04-10T09:47:00","guid":{"rendered":"https:\/\/www.supralegit.com\/?p=11016"},"modified":"2026-11-10T14:41:25","modified_gmt":"2026-11-10T13:41:25","slug":"declare-cryptocurrency-staking-income-spain","status":"publish","type":"post","link":"https:\/\/www.supralegit.com\/en\/blog\/declare-cryptocurrency-staking-income-spain\/","title":{"rendered":"How to declare cryptocurrency staking income in Spain"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>Staking<\/em> turns locked-up crypto into <strong>periodic returns<\/strong>. In Spain, the tax authorities (Hacienda) classify those rewards (as a general rule) as <a href=\"https:\/\/www.supralegit.com\/blog\/como-declarar-criptomonedas-en-la-renta-espana\/\"><strong>income from movable capital<\/strong> (rendimientos del capital mobiliario) in the <strong>savings base<\/strong> (base del ahorro)<\/a>, valued <strong>in euros on the date of receipt<\/strong>; later, if you sell those tokens, you will be taxed on the <strong>capital gain\/loss<\/strong> relative to the value already declared.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In addition, if you hold crypto with <strong>foreign exchanges<\/strong> and exceed certain <strong>thresholds<\/strong>, there is an <strong>information<\/strong> obligation under <strong>Form 721<\/strong> (Modelo 721).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is cryptocurrency <em>staking<\/em>?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Staking<\/em> consists of <a href=\"https:\/\/www.supralegit.com\/en\/?p=11082\"><strong>locking crypto-assets<\/strong> on <em>Proof of Stake<\/em> networks (or delegating them to a validator) in order to <strong>validate transactions<\/strong> and receive <strong>rewards<\/strong> in tokens<\/a>. The Directorate-General for Taxes (Direcci\u00f3n General de Tributos, DGT) distinguishes between <strong>direct<\/strong> <em>staking<\/em> (you act as a validator with your own infrastructure) and <strong>delegated<\/strong> staking or staking \u201cas an investment\u201d (you lock your assets and share the reward with a third party); <a href=\"https:\/\/www.supralegit.com\/blog\/como-declarar-criptomonedas-en-la-renta-espana\/\">in both cases, the rewards are treated (as a general rule) as <strong>income from movable capital<\/strong><\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Quick differences from mining and <em>holding<\/em><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Mining (PoW):<\/strong> it is usually analysed as an activity carried out with material resources; different treatment.<\/li>\n\n\n\n<li><strong>Holding:<\/strong> keeping crypto without receiving anything does <strong>not<\/strong> in itself give rise to taxation, unless there is income (e.g. <em>staking<\/em>, <em>lending<\/em>).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Why is <em>staking<\/em> so often a tax headache?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Classification and accrual:<\/strong> The DGT has set its position (V1766-22): <em>staking<\/em> = <strong>movable capital<\/strong>; the rewards must be <strong>valued in euros<\/strong> when they <strong>are received<\/strong>. Then, if you sell those tokens, the <strong>cost<\/strong> will be that value already included.<\/li>\n\n\n\n<li><strong>Documentation and traceability<strong>:<\/strong><\/strong> Without statements, <em>txid<\/em>, source\/destination <em>wallets<\/em> and the euro exchange rate by date, it is difficult to justify amounts and bases.<\/li>\n\n\n\n<li><strong>Information obligations<strong>:<\/strong><\/strong> If you exceed thresholds with crypto <strong>held outside Spain<\/strong>, <strong>Form 721<\/strong> comes into play (an information return, no tax is payable).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Possible consequences of not declaring <em>staking<\/em> properly<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><a href=\"\/en\/?p=9513\">Fines and surcharges for omitting income<\/a><strong>:<\/strong><\/strong> <em>Staking<\/em> rewards are income and must be included in your Personal Income Tax (Impuesto sobre la Renta de las Personas F\u00edsicas, IRPF) return; omitting them can lead to financial penalties and late-payment interest.<\/li>\n\n\n\n<li><strong>Requests for information and inspections<strong>:<\/strong><\/strong> The Spanish Tax Agency (Agencia Estatal de Administraci\u00f3n Tributaria, AEAT) may ask for traceability: <em>wallets<\/em>, <em>txid<\/em>, euro valuations and proof of receipt.<\/li>\n\n\n\n<li><strong>Impact on your \u201ctax record\u201d<strong>:<\/strong><\/strong> Previous incidents make instalment or deferral arrangements harder to obtain and increase the risk of further audits.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-group alignfull has-text-color has-background\" style=\"color:#000000;background-color:#ffffff\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<div style=\"height:64px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\" style=\"line-height:.9\"><strong>Get in touch<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"schedule-a-visit\" style=\"font-size:59px;line-height:1.15\"><strong>Need help?<\/strong><\/h2>\n\n\n\n<div class=\"wp-block-buttons is-horizontal is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-7d812b4c wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-50\"><a class=\"wp-block-button__link has-theme-palette-2-background-color has-text-color has-background wp-element-button\" href=\"https:\/\/www.supralegit.com\/en\/contact-us\/\" style=\"border-radius:50px;color:#ffffff\">Contact us<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:64px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">How to declare <em>staking<\/em> income step by step<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1) Identify the type of income<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">As a general rule, <em>staking<\/em> rewards are treated as <strong>income from movable capital<\/strong> (savings base). If you act as a <strong>validator<\/strong> with organised resources and on a regular basis, check whether your case qualifies as an <strong>economic activity<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2) Determine which base it goes into<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Staking<\/em> is included in the IRPF <strong>savings base<\/strong> (progressive bands). If you also later sell those same tokens, that sale will generate a <strong>capital gain or loss<\/strong>, taking as the <strong>cost<\/strong> the euro value you already declared when you received them.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3) Declare it on Form 100<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Report the <strong>total annual amount in euros<\/strong> of the rewards received in the <strong>income from movable capital<\/strong> section of the savings base. You do not need to convert the crypto-assets in your <em>wallet<\/em> into euros; what is included is the <strong>euro value<\/strong> of what you received <strong>on the date of receipt<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4) Practical example (summary)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>January: you receive 10 units of token X as <em>staking<\/em>. On that day they are worth <strong>\u20ac5<\/strong> each \u2192 <strong>\u20ac50<\/strong> of income from movable capital.<\/li>\n\n\n\n<li>March: you receive 4 units (price <strong>\u20ac6<\/strong>) \u2192 <strong>\u20ac24<\/strong>.<\/li>\n\n\n\n<li>December: you sell the 14 units for <strong>\u20ac80<\/strong> in total. <span style=\"box-sizing: border-box; margin: 0px; padding: 0px;\">For the <strong>gain\/loss<\/strong>, the <strong>cost<\/strong> is<\/span> the \u20ac74 already declared as income (50 + 24). Result of the sale: <strong>\u20ac80 \u2212 \u20ac74 = \u20ac6<\/strong> of capital gain.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">5) Check whether you must file information returns.<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If you hold crypto with <strong>foreign providers<\/strong> and exceed the <strong>thresholds<\/strong> at 31 December, there may be an annual <strong>information obligation<\/strong> (no tax is payable) on holdings abroad. Review your situation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you find all these steps complicated, you can always contact a <a href=\"\/en\/?page_id=9518\">specialist advisory firm<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Additional tax forms you might need<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Form 714 \u2013 Wealth Tax<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Assess whether your <strong>net wealth<\/strong> (including cryptocurrencies at market value at 31\/12) <strong>exceeds the exempt minimums<\/strong> set by your autonomous community (comunidad aut\u00f3noma) or, even if no tax is payable, whether there is an <strong>obligation to file<\/strong> because you exceed certain thresholds. <a href=\"https:\/\/www.supralegit.com\/en\/blog\/personal-income-tax-return-for-tax-payers\/\">Where applicable, it is filed <strong>annually<\/strong>, together with the income tax return<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Form 721 \u2013 Virtual currencies abroad<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">An information return for <strong>crypto holdings held outside Spain<\/strong> when <strong>thresholds are exceeded<\/strong> at 31 December. It may also be required in <strong>subsequent years<\/strong> if there are <strong>significant changes<\/strong> (significant additions\/disposals or substantial increases). The <strong>ordinary deadline<\/strong> is the <strong>first quarter<\/strong> of the following year.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Forms 172 and 173 \u2013 Transactions and balances in crypto-assets<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">They are <strong>information returns filed by providers<\/strong> (exchanges, custodians and certain intermediaries established in Spain). <strong>The user does not file them<\/strong>, but should be aware that these reports can be <strong>cross-checked<\/strong> against their IRPF return: it is advisable for your records to match what your providers declare.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to calculate the value of rewards correctly<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Valuation method (practical rule and legal basis).<\/strong> <em>Staking<\/em> rewards are <strong>income in kind<\/strong> and must be <strong>valued in euros at the exact moment of receipt<\/strong> at their <strong>normal market value<\/strong>; that is the amount you will include in the savings base. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Afterwards, if you sell those same tokens, the gain or loss will be calculated against <strong>that value already declared<\/strong> as the cost. Administrative doctrine on <em>staking<\/em> also confirms its <strong>classification as movable capital<\/strong> (unless there is an activity carried out with organised resources).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">How to estimate the value accurately (step by step)<\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Exact timestamp:<\/strong> record the date and time of each receipt (using a consistent time zone throughout the year).<\/li>\n\n\n\n<li><strong>Reference price:<\/strong> take the market <strong>spot price<\/strong> at that instant (if there are several markets, use that of the platform where you receive the rewards or a reasonable and consistent average price).<\/li>\n\n\n\n<li><strong>Conversion to euros:<\/strong> convert the value of the token into <strong>EUR<\/strong> on that same date\/time (if the reward arrives in another currency or crypto pair, document the double conversion: token\u2192USD\/USDT\u2192EUR).<\/li>\n\n\n\n<li><strong>Fees:<\/strong> record network or platform fees associated with the <strong>receipt<\/strong> (not with future sales) and keep them as an expense linked to that income where applicable.<\/li>\n\n\n\n<li><strong>Annual consistency:<\/strong> <strong>always apply the same source and method<\/strong> of conversion; record any change of methodology in an internal control note.<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">Operational criteria for special cases<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Vesting or periodic unlocks:<\/strong> accrual takes place <strong>when the tokens become available to you<\/strong> (not when they are announced). Value and record <strong>each delivery<\/strong>.<\/li>\n\n\n\n<li><strong>Illiquid tokens or tokens with a high <em>spread<\/em>:<\/strong> use an <strong>average<\/strong> of prices over the interval close to receipt and document the source; avoid anomalous prices from isolated candles.<\/li>\n\n\n\n<li><strong>Rewards in <em>liquid staking<\/em>:<\/strong> treat them as <strong>income from the token received<\/strong>; if you later redeem them for the underlying asset, calculate the capital gain or loss with a <strong>cost equal to the value already included<\/strong> on the date of receipt.<\/li>\n\n\n\n<li><strong>Validators with their own resources:<\/strong> if there is <strong>regularity and organisation of resources<\/strong>, check whether there is an <strong>economic activity<\/strong> (accounting and specific obligations).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Minimum documentation you must keep (traceability)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Rewards ledger:<\/strong> date\/time, <em>txid<\/em>, source\/destination <em>wallets<\/em>, token and <strong>value in EUR<\/strong>; identify the <strong>price source<\/strong> used.<\/li>\n\n\n\n<li><strong>Evidence of price and exchange rate:<\/strong> screenshots\/exports showing the <strong>spot price<\/strong> taken and the <strong>exchange rate to EUR<\/strong>.<\/li>\n\n\n\n<li><strong>Annual reconciliation:<\/strong> total income per token and a table of subsequent sales in which the <strong>cost<\/strong> is the value already included as income.<br>Well-organised documentation <a href=\"https:\/\/www.supralegit.com\/en\/?p=11088\">reduces the risk in tax audits<\/a> and aligns your calculation with the applicable <strong>criteria for valuing income in kind<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Tools that make the process easier<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If you carry out a large number of transactions, tax <em>trackers<\/em> and aggregators (or a well-designed spreadsheet) help you to <strong>import transactions<\/strong>, <strong>tag <em>staking<\/em> income<\/strong>, set the <strong>valuation rule<\/strong> and export an <strong>annual report<\/strong> with totals per token and justification of the <strong>cost<\/strong> for future sales. Carry out a <strong>manual review<\/strong> at year end to reconcile totals with your <em>wallets<\/em>\/exchanges and with the accrual criterion applied.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/www.supralegit.com\/wp-content\/uploads\/2025\/10\/como-declarar-ingresos-staking-criptomonedas-espana-1024x683.jpg\" alt=\"How to declare cryptocurrency staking income in Spain\" class=\"wp-image-9587\" srcset=\"https:\/\/www.supralegit.com\/wp-content\/uploads\/2025\/10\/como-declarar-ingresos-staking-criptomonedas-espana-1024x683.jpg 1024w, https:\/\/www.supralegit.com\/wp-content\/uploads\/2025\/10\/como-declarar-ingresos-staking-criptomonedas-espana-300x200.jpg 300w, https:\/\/www.supralegit.com\/wp-content\/uploads\/2025\/10\/como-declarar-ingresos-staking-criptomonedas-espana-768x512.jpg 768w, https:\/\/www.supralegit.com\/wp-content\/uploads\/2025\/10\/como-declarar-ingresos-staking-criptomonedas-espana-600x400.jpg 600w, https:\/\/www.supralegit.com\/wp-content\/uploads\/2025\/10\/como-declarar-ingresos-staking-criptomonedas-espana.jpg 1536w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\">Common mistakes to avoid when declaring <em>staking<\/em><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Not declaring until you \u201ccash out into euros\u201d:<\/strong> Rewards are included <strong>when they are received<\/strong>, valued in <strong>euros<\/strong> on that same day, even if you do not convert or sell them.<\/li>\n\n\n\n<li><strong>Using the wrong IRPF boxes<strong>:<\/strong><\/strong> As a general rule, they are reported as <strong>income from movable capital<\/strong> in the <strong>savings base<\/strong> (not under economic activities unless you act as a validator with organised resources).<\/li>\n\n\n\n<li><strong>Allocating to the wrong tax year<strong>:<\/strong><\/strong> <strong>Accrual<\/strong> occurs on the <strong>date of receipt<\/strong>; without chronological control you will end up declaring late or in the wrong year.<\/li>\n\n\n\n<li><strong>Mixing valuation criteria<strong>:<\/strong><\/strong> Changing source or method mid-year breaks consistency. Choose <strong>one price source<\/strong> and one <strong>EUR conversion rule<\/strong> and keep them for the whole tax year.<\/li>\n\n\n\n<li><strong>Forgetting the subsequent sale of tokens already declared<strong>:<\/strong><\/strong> When you sell those rewards, use as the <strong>cost<\/strong> the <strong>euro value<\/strong> you reported on the day you received them; otherwise, you are taxed twice.<\/li>\n\n\n\n<li><strong>Not keeping supporting evidence<strong>:<\/strong><\/strong> Without <strong>txid, wallets, price screenshots, fees and reconciliations<\/strong>, your calculation is weak in the event of a tax audit.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Recommendations for complying properly with the tax authorities<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Keep records regularly:<\/strong> Maintain a <strong>rewards ledger<\/strong> with date\/time, token, <em>txid<\/em>, source\/destination <em>wallets<\/em>, <strong>value in EUR<\/strong> and fees. Add a <strong>monthly total<\/strong> to keep track of the running balance.<\/li>\n\n\n\n<li><strong>Quarterly reconciliation<strong>:<\/strong><\/strong> Reconcile your ledger with your <em>wallet<\/em>\/exchange balances and record any <strong>differences<\/strong> (e.g. <em>airdrops<\/em>, <em>bridges<\/em>, <em>fees<\/em>).<\/li>\n\n\n\n<li><strong>Methodology annex<strong>:<\/strong><\/strong> Document <strong>in advance<\/strong> the price source, the reference time, the exchange rate to EUR and how you treat special cases (vesting, <em>liquid staking<\/em>, illiquidity).<\/li>\n\n\n\n<li><strong>Review information obligations<strong>:<\/strong><\/strong> If you hold crypto abroad and exceed <strong>thresholds<\/strong> at 31\/12, prepare the corresponding <strong>information return<\/strong>; and assess whether your <strong>net wealth<\/strong> requires a wealth tax return.<\/li>\n\n\n\n<li><strong>Validator or high regularity<strong>:<\/strong><\/strong> If you operate with <strong>organised resources<\/strong> (node, infrastructure, third parties), check whether there is an <strong>economic activity<\/strong> and what formal obligations it entails.<\/li>\n\n\n\n<li><strong>Update every tax season<strong>:<\/strong><\/strong> Review the <strong>latest changes<\/strong> before filing: bands, boxes, deadlines and criteria.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Frequently asked questions about the taxation of <em>staking<\/em><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Is <em>staking<\/em> on a centralised exchange the same as on a decentralised one?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For Spanish tax purposes, <strong>the classification does not change<\/strong>: the reward is, as a general rule, <strong>income from movable capital<\/strong> that is included in the <strong>savings base<\/strong> and valued <strong>in euros on the date of receipt<\/strong>. The nature of the provider (CEX\/DEX) does not alter accrual or the obligation to declare, although it does affect the <strong>traceability requirements<\/strong> (justifying <em>txid<\/em>, <em>wallets<\/em> and prices). This criterion is based on the DGT\u2019s rulings on <em>staking<\/em> and on the IRPF manual for the savings base.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Can it be offset against losses on other crypto?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Yes, but following the <strong>rules on aggregation and offsetting<\/strong>: <strong>income from movable capital<\/strong> (such as <em>staking<\/em>) is offset first <strong>within its own block<\/strong> of the savings base and, if a negative balance still remains, against <strong>25%<\/strong> of the positive balance of the other block (capital gains\/losses) and vice versa, respecting the <strong>four-year time limit<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What happens if you receive <em>staking<\/em> rewards from a foreign exchange?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">You must <strong>still declare it in your IRPF return<\/strong> as income from movable capital. In addition, if at <strong>31 December<\/strong> the <strong>total<\/strong> virtual currencies <strong>held outside Spain<\/strong> exceed <strong>\u20ac50,000<\/strong>, there is an <strong>information obligation<\/strong> through <strong>Form 721<\/strong> in the <strong>first quarter<\/strong> of the following year.<\/p>\n\n\n\n<div class=\"wp-block-group alignfull has-text-color has-background\" style=\"color:#000000;background-color:#ffffff\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<div style=\"height:64px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\" style=\"line-height:.9\"><strong>Get in touch<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"schedule-a-visit\" style=\"font-size:59px;line-height:1.15\"><strong>Need help?<\/strong><\/h2>\n\n\n\n<div class=\"wp-block-buttons is-horizontal is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-7d812b4c wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-50\"><a class=\"wp-block-button__link has-theme-palette-2-background-color has-text-color has-background wp-element-button\" href=\"https:\/\/www.supralegit.com\/en\/contact-us\/\" style=\"border-radius:50px;color:#ffffff\">Contact us<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:64px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div><\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Staking turns locked-up crypto into periodic returns. In Spain, the tax authorities (Hacienda) classify those rewards (as a general rule) as income from movable capital (rendimientos del capital mobiliario) in the savings base (base del ahorro), valued in euros on the date of receipt; later, if you sell those tokens, you will be taxed on&#8230;<\/p>\n","protected":false},"author":5,"featured_media":9587,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","_joinchat":[],"footnotes":""},"categories":[170],"tags":[],"class_list":["post-11016","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-law"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ 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