Binance Earn in Spain: taxes
Flexible Savings: Daily interest = capital income each day (up to 365 events/year)
Locked Savings: Interest at maturity = capital income at receipt
Launchpool: Mined tokens = capital income at market value when received
Dual Investment: Interest = capital income; if exercised with currency switch → possible capital gain/loss component
BNB Staking (on-chain): Staking rewards = capital income
Model 172: All Binance Earn balances (including Flexible) at Dec 31 must be declared.
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