Margin trading and forced liquidations have specific tax treatment in Spain.
Respuesta rápida
Margin trading gains/losses: Capital gains/losses same as spot trading (leverage doesn't change tax type)
Margin loan interest: Deductible expense
Funding rates: Paid (negative) = deductible; Received (positive) = capital income
Liquidations: Forced close = real capital loss (the full margin lost). MUST be declared to offset future gains.
kointax correctly handles all margin trading events, interest deductions, and liquidations.
Sobre el autor
Equipo fiscal cripto · España
Detrás del contenido de Kointax hay un equipo de profesionales en fiscalidad española y desarrollo de software cripto. Revisamos cada guía contrastando con consultas vinculantes de la DGT, jurisprudencia de la Audiencia Nacional, normativa europea (MiCA, DAC8) y casos prácticos reales tratados en nuestra plataforma. El…
Especialidades: Fiscalidad cripto en España (IRPF, IVA, ISD) · Modelos 100, 172, 173, 720, 721 · Doctrina vinculante DGT cripto
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