Cosmos (ATOM) in Spain: taxes
ATOM staking: Rewards distributed periodically = capital income at market value when received.
IBC transfers (between Cosmos chains): NOT a taxable event if same owner. Acquisition cost preserved.
Osmosis DEX: Swaps = capital gain/loss; LP + superfluid staking rewards = capital income.
Cosmos ecosystem airdrops: Capital income at receipt price (Cosmos is famous for frequent airdrops to ATOM holders).
kointax imports Cosmos Hub staking history and major ecosystem tokens.


