Complete guide to declaring NFTs in the Spanish income tax return.
Respuesta rápida
NFTs as investment: Capital gains/losses (boxes 1624-1631), with FIFO
NFTs as professional activity: Business income (habitual, organized creation and sales)
NFT royalties: Capital income on receipt
NFT as payment: Acquisition cost = market value at receipt
Most international tools (Koinly, CoinTracking) have basic NFT support but not Spanish-specific NFT tax rules. kointax has Spanish-specific NFT support.
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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Kointax — FIFO, LIFO, HIFO or WAC method. 80+ compatible exchanges. Excel + PDF report ready for your tax return.
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