Chainlink launched its staking v0.2 program. Tax guide for LINK and its rewards in Spain.
Chainlink (LINK) in Spain: taxes
LINK staking (v0.2): Rewards accumulate, claimed manually. At claim = capital income.
Holding LINK only: No IRPF declaration. Model 172 required if held in foreign exchange.
Buy/sell LINK: Capital gain/loss at sale.
kointax imports LINK staking rewards as capital income.
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