GameFi and game tokens in Spain: taxes
Play-to-earn tokens (AXS, SLP, SAND, etc.): Capital income at market value when received. That value = acquisition cost for future sales.
NFTs earned/minted in games: Capital income at market value (or €0 if no determinable price).
NFT purchases with crypto: Selling crypto (taxable) + buying NFT.
NFT sales: Capital gain/loss.
Token staking: Capital income.
Axie scholarships: Owner's share = capital income; Scholar's share = employment/business income.
Habitual GameFi income: May qualify as economic activity → autónomo registration, deductible expenses.
kointax imports game wallet histories and classifies play-to-earn correctly.