Crypto in personal wallets in Spain
IRPF: Personal wallet sales still generate capital gains/losses — location doesn't matter.
Model 172: Only applies to foreign exchange accounts, not personal wallets.
Model 720: Self-custody wallets are generally not included (exchanges abroad are).
Key challenge: Correctly identifying transfers between your own wallets (non-taxable) vs actual sales. Koinly can incorrectly classify transfers as taxable events.
kointax supports MetaMask, Ledger Live, Trezor, and DeFi wallets, with automatic detection of intra-wallet transfers.