Wrapping or unwrapping tokens like wBTC or wETH raises tax questions in Spain.
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Conservative interpretation: Wrap = taxable swap (different tokens)
Majority interpretation (widely adopted): 1 wBTC = 1 BTC always. Wrap/unwrap = technical infrastructure operation, not economic asset change. No taxable event.
kointax treats wrap/unwrap as internal operations, preserving the original acquisition cost.
Fees: Gas/protocol fees = added to acquisition cost of resulting asset.
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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