Crypto taxes in Spain for the self-employed
Key difference from employees: If your crypto activity qualifies as "actividad económica" (professional mining, professional trading, or accepting crypto payments), it's taxed as business income, not capital gains.
When crypto = business income (self-employed):
- Mining as habitual organized activity
- Professional trading as main activity
- Receiving crypto payments for professional services
- Professional NFT creation/sales
When crypto = capital gains (self-employed):
- Personal investments not related to professional activity
kointax supports Spanish self-employed tax situations, distinguishing between business crypto and personal investment crypto.