Koinly FIFO vs AEAT FIFO: key differences for Spain
Key AEAT FIFO particularities Koinly may miss:
- Global FIFO per asset (not per exchange) — all BTC across exchanges forms one FIFO stack
- Donations/inheritances — acquisition cost is the declared value for gift/inheritance tax
- 2-month repurchase rule — losses are deferred if the same asset is repurchased within 2 months
- Staking/airdrop acquisition price — market value at reception
kointax implements all these AEAT-specific FIFO rules exactly.