Coinbase and Coinbase Advanced Trade: Taxation in Spain
Coinbase is the go-to exchange for many Spanish investors who started by easily purchasing BTC or ETH. With the integration of Coinbase Advanced Trade (formerly Coinbase Pro), everything now operates under the same account. This guide explains how to obtain your complete transaction history and correctly calculate your IRPF.
Differences Between Coinbase and Coinbase Advanced Trade
| Aspect | Coinbase (Simple) | Advanced Trade |
|---|---|---|
| User Type | Beginner | Active Trader |
| Operations | Direct buy/sell | Limit, market, stop orders |
| Fees | Higher (~1.5%) | Maker/taker (~0.4%/0.6%) |
| History | Separate | Integrated since 2023 |
Since 2023, Coinbase Advanced Trade has been integrated into the main app. The history of both appears in the same export.
How to Export Coinbase History
Method 1: Integrated Tax Report
Coinbase offers a basic tax report:
- Go to Assets → Taxes (from the web, not the app).
- Select the fiscal year: 2024.
- Download the Transaction History CSV.
This CSV includes: purchases, sales, conversions, rewards, staking, Coinbase Earn, and transfers.
Method 2: Full Transaction History
For a more detailed history:
- Profile → Statements.
- Select Transaction History.
- Range: Custom → 01/01/2024 – 31/12/2024.
- Download CSV.
Special Coinbase Operations
Coinbase Earn and Learning Rewards
Coinbase offers crypto rewards for completing educational courses. These rewards are taxed as capital gains not derived from transfers (general tax base) at the time of receipt, based on their market value.
Staking on Coinbase
Staking rewards (ETH, ATOM, DOT, SOL…) are taxed as investment income. In the CSV, they appear with the type <code>Staking Income</code> or <code>Rewards Income</code>.
Conversions (Convert)
Coinbase allows you to convert one cryptocurrency directly into another (e.g., BTC → ETH without converting to EUR). Each conversion is considered a taxable event: it generates a gain or loss based on the FIFO cost.
Coinbase Card
Payments made with the Coinbase card at merchants are considered cryptocurrency disposals. They generate a gain or loss at the time of payment.
Relevant Columns in the Coinbase CSV
| Column | Description |
|---|---|
| <code>Timestamp</code> | Date and time in UTC |
| <code>Transaction Type</code> | Buy, Sell, Convert, Send, Receive, Staking Income, etc. |
| <code>Asset</code> | Cryptocurrency |
| <code>Quantity Transacted</code> | Quantity |
| <code>Spot Price Currency</code> | Reference currency (USD or EUR) |
| <code>Spot Price at Transaction</code> | Price at the time |
| <code>Subtotal</code> | Amount excluding fees |
| <code>Total (inclusive of fees)</code> | Total amount |
| <code>Fees</code> | Fees |
| <code>Notes</code> | Additional description |
Issue: Prices in USD
If your Coinbase account is set to USD, prices will appear in dollars. For Spanish IRPF, you need the amounts in euros at the ECB exchange rate on the date of each transaction. Tax calculation tools automatically perform this conversion.
Coinbase and the Spanish NIF
Coinbase operates under European regulation (it is licensed in Ireland). Since 2023, under DAC8, it is required to report data of EU tax residents to their respective tax agencies. If your account is verified with a Spanish DNI/NIE, the Spanish tax authority (Hacienda) may have information about your balances and transactions.
Updated: April 2026 | Fiscal Year: 2025