FAQ: crypto taxes in Spain

1. No sales → no IRPF (but Model 172/720 may apply if >€50k at foreign exchanges)
2. <€50k threshold: No 172/720 required, but IRPF applies if gains realized
3. Multiple purchases: AEAT requires global portfolio FIFO
4. Staking: Capital income at market value when received (19-28%)
5. Self-transfers: NOT taxable
6. Swaps: YES taxable (ETH→BTC = sell ETH + buy BTC)
7. NFTs: YES (buying = crypto disposal; selling = capital gain/loss)
8. Loss compensation: Yes, same year + 4 years forward
9. Non-declaration: AEAT has data via 172, 173, DAC8. Sanctions possible.
10. Donations: Donor pays capital gains; recipient pays Donation Tax
11. DeFi support in kointax: Yes (Ethereum, Polygon, Arbitrum, etc.)
12. Price: From €29/year
13. Models 172/173: Yes, auto-generated
14. Need advisor: Not necessarily for simple profiles
15. API key security: Read-only only, no fund movement access

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