Ethereum staking and withdrawals in Spain: tax guide
3 ways to stake ETH:
- Native validator (32 ETH): Rewards in withdrawal address = capital income when received
- Exchange staking (Coinbase, Kraken): Capital income at exchange rate when received
- Liquid staking (stETH/Lido, rETH/Rocket Pool): kointax position = taxable event at withdrawal; gain = ETH received - ETH deposited = capital income
ETH withdrawals (post-Shanghai):
- Principal withdrawal (32 ETH): Not taxable
- Accumulated rewards withdrawal: Capital income at withdrawal
- MEV income: Additional capital income
kointax imports complete Ethereum staking history and correctly separates principal from rewards.