Aptos and Sui: new generation blockchains and taxation in Spain

Aptos (APT) and Sui (SUI) are the most relevant "next generation" blockchains, created by ex-Meta engineers who developed the Move language for Diem (Facebook's crypto project). Both offer high speed and parallelism but with different approaches.

Aptos (APT): Move's fastest blockchain

Aptos uses AptosBFT consensus and can process thousands of TPS. APT is the native token for gas and staking.

What sets Aptos apart:

• Transactions in less than 0.5 seconds.
• Extremely cheap gas (fractions of a cent).
• EVM not supported (uses Move, not Solidity).

APT Staking: Direct Delegation

APT can be staked directly on the Aptos Staking Platform:

• Delegation to validators with a minimum of 11 APT.
• Current APY: ~7% in APT.
• There is no unbonding period (immediate withdrawal in most cases).

Taxation:

• Staking rewards → return on capital.
• APT price at the time of receiving rewards.
• No lockout period → easy access, continuous registration.

APT Liquid staking: amnis, Tortuga (depreciated)

Tortuga was Aptos' first liquid staking but it was discontinued. Amnis Finance took over:

• You deposit APT → you receive amAPT.
• Same taxation as other LSTs: deposit can be transmission, embedded rewards.

DeFi in Aptos: Liquidswap, Thala

• Liquidswap: main DEX. Swaps → transmission → gain/loss.
• Thala Finance: Stablecoin MOD and liquidity pools.
• Echelon: Lending in Aptos.

Gas is so cheap in Aptos that tracking tools can accumulate thousands of transactions. Use the Aptos Explorer export.

Sui (SUI): the object model and parallelism

Sui uses an "object model" approach that allows for high parallelism:

• Each asset is an "object" with an owner.
• Non-competing transactions can be processed in parallel.
• SUI is the native token.

SUI Staking:

• Delegation to validators.
• APY: ~3-5%.
• Epoch of ~24 hours. Rewards are distributed every epoch.

SUI staking taxation:

• Identical to APT. Furniture capital by receiving rewards every epoch.
• Each epoch = 24 hours → potentially 365 staking events per year.
• Tracking tools calculate this automatically.

Sui NFTs and gaming

Sui has significant NFT activity thanks to its object model:

• NFTs in Sui are native objects (more efficient than ERC-721).
• Same taxation: purchase/sale → profit/loss. Creation → economic activity.

Popular games in Sui: Panzerdogs, Rootlets. If you play and earn tokens → P2E (see dedicated article).

BLUEFIN and Sui's DEX

BLUEFIN is Sui's main DEX Perp:

• Perpetual trading → general income tax base.
• Same taxation as GMX or dYdX.

Cetus Protocol: Liquidity concentration DEX. Similar to Uniswap v3 (dedicated article).

Move ecosystem airdrops

Several projects from the Aptos and Sui ecosystem have made airdrops to holders and users:

• Same taxation: capital gain upon receipt, general basis.
• Market price at the time of snapshot/distribution.

Registration tools for Aptos and Sui

For Sui, some complex operations may require manual recording.

Updated: April 2026 | Fiscal year: 2025