Yield farming has complex tax treatment in Spain. Complete guide on how to correctly declare rewards.
Respuesta rápida
Farming rewards received: Capital income at market value on receipt (taxed when received, not when sold)
Selling farming tokens: Capital gain = sale price - acquisition cost (market value at receipt)
Auto-compounding: Each reinvestment may = receipt event (capital income) + new acquisition
Koinly detects some DeFi rewards but doesn't classify under Spanish capital income rules. kointax auto-classifies farming rewards with correct IRPF boxes.
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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