Chainlink (LINK) staking in Spain: taxes
How it works: Lock LINK in Chainlink staking contract. Receive LINK rewards. Unbonding period to withdraw.
Tax treatment:
- Deposit LINK to stake: NOT taxable
- Rewards received: capital income at LINK price when received/claimed
- Withdraw LINK at end: NOT taxable (return of deposit)
Acquisition cost of reward LINK: LINK price at receipt. When sold: gain/loss = sale price - acquisition cost.
kointax connects to Ethereum wallet and imports LINK staking reward history.