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Chainlink (LINK) in Spain: taxes on v0.2 staking and LINK holdings

Chainlink launched its staking v0.2 program. Tax guide for LINK and its rewards in Spain.

Equipo kointax·February 25, 2026·3 min read

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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