Kraken Tax Report in Spain: How to Declare It in the IRPF
Kraken is one of the most popular exchanges among Spanish crypto investors, especially due to its reliability and wide range of EUR pairs. If you traded on Kraken during 2024, here is the complete guide to obtaining your tax report and declaring it correctly.
Exporting Kraken History
Kraken offers one of the most comprehensive export options in the industry. Access:
Account → History → Export
Option 1: Export Ledgers (Recommended)
The Ledger CSV is the most complete: it includes deposits, withdrawals, trades, staking, internal transfers, and fees. This is what you need for accurate FIFO calculations.
- Go to History → Export.
- Export type: Ledgers.
- Date range: 01/01/2024 – 31/12/2024.
- Format: CSV.
- Download the file (it may take a few minutes to generate).
Option 2: Export Trades
The Trades CSV only includes buy and sell operations, excluding staking and transfers. It is more limited but useful as a complement.
Columns in Kraken's Ledger CSV
| Column | Description |
|---|---|
| <code>txid</code> | Unique transaction identifier |
| <code>refid</code> | Internal reference ID |
| <code>time</code> | Date and time in UTC |
| <code>type</code> | Type: trade, deposit, withdrawal, staking, transfer |
| <code>subtype</code> | Subtype (spotfromfutures, etc.) |
| <code>aclass</code> | Asset class |
| <code>asset</code> | Currency (XXBT=BTC, XETH=ETH, ZEUR=EUR…) |
| <code>amount</code> | Amount (negative = outgoing) |
| <code>fee</code> | Fee |
| <code>balance</code> | Resulting balance |
Note: Kraken uses internal names for currencies: <code>XXBT</code> is Bitcoin, <code>XETH</code> is Ethereum, <code>ZEUR</code> is the euro. Tax calculation tools usually map these automatically.
Types of Transactions on Kraken and Their Taxation
Trades (Buy/Sell)
Capital gain or loss in the savings base. Calculated as the sale value minus the FIFO acquisition cost.
Staking Rewards
Kraken offers staking for assets like ETH, DOT, SOL, ADA. Rewards received are taxed as investment income at the time they are credited to your account.
Deposits and Withdrawals
These are not taxable on their own but are necessary for FIFO calculations for external wallets and to justify the origin of funds.
Kraken Pro and API
If you use Kraken Pro or connect via API for automated trading, the API transaction history is available in the same Export section with the same formats.
Special Case: Kraken Futures
Kraken Futures has a separate account from the spot account. You must also export the futures history from Kraken Futures → History → Download.
AEAT Requirements Related to Kraken
Kraken has been subject to massive information requests by the AEAT under DAC8 and Law 11/2021. If Kraken has your Spanish NIF, it is likely that your balances have already been reported to the tax authorities. Declare even if you believe the amount is small.
Kraken Checklist
- Complete Ledger CSV for 2024
- Trades CSV (as additional verification)
- Kraken Futures history (if applicable)
- Staking rewards identified by date and EUR value
Updated: April 2026 | Tax Year: 2025