Coinbase in Spain: complete tax obligations
Coinbase = foreign exchange for Spain → Models 172/173 mandatory.
IRPF taxable events: Buy/sell gains, Coinbase Earn rewards (capital income), staking rewards (capital income)
Models 172/173: Year-end Coinbase balance → Model 172; All operations → Model 173
DAC8 risk: Coinbase (EU presence) may share data with AEAT. Undeclared Coinbase = increasing detection risk.
kointax imports Coinbase and auto-generates AEAT FIFO + Models 172/173. Koinly imports but doesn't generate the models.