Crypto bug bounty rewards in Spain
Tax treatment options:
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Business income (actividades económicas): If habitual and profit-oriented. Must register as autónomo, can deduct expenses, VAT may apply.
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Capital gains: If occasional/non-habitual activity.
Practical position: Most advisors treat significant bug bounty rewards as business income, especially if: recurrent activity, significant amounts (thousands €), organized methodology.
kointax allows classifying bug bounty rewards as business income for correct IRPF treatment.