NFT taxes in Spain 2025
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.


