Koinly FIFO vs AEAT FIFO: key differences for Spain

Key AEAT FIFO particularities Koinly may miss:

1. Global FIFO per asset (not per exchange) — all BTC across exchanges forms one FIFO stack
2. Donations/inheritances — acquisition cost is the declared value for gift/inheritance tax
3. 2-month repurchase rule — losses are deferred if the same asset is repurchased within 2 months
4. Staking/airdrop acquisition price — market value at reception

kointax implements all these AEAT-specific FIFO rules exactly.

👉 Verify your return with kointax's correct FIFO