NEAR Protocol in Spain: how staking and DeFi users declare taxes

NEAR Protocol is an L1 blockchain with delegated staking and growing DeFi. Tax guide for Spanish users.

Por Equipo kointax·Publicado el 3 de agosto de 2026·3 min read

Revisado 25 abr 2026

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NEAR Protocol is an L1 blockchain with delegated staking and growing DeFi. Tax guide for Spanish users.

NEAR Protocol in Spain: taxes

NEAR staking: Delegate to validator. Rewards received automatically = capital income at NEAR price when received. No fixed lockup (~2-3 day unbonding).

Liquid staking (stNEAR, LiNEAR): Deposit NEAR → liquid token. Value increases with rewards. Difference at withdrawal = capital income.

DeFi: Ref Finance swaps = capital gain/loss. Burrow lending deposits not taxable; interest at withdrawal = capital income.

kointax connects to NEAR wallets and imports staking/DeFi history.

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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…

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Última revisión: 25 de abril de 2026

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