ENS domains in Spain: tax implications
Registering .eth domain: Pay ETH (registration + gas) = ETH disposal event if ETH has unrealized gains. Domain acquisition cost = total paid in euros.
ENS domain as NFT: Sell for more than registration cost = capital gain. Sell for less = capital loss.
ENS governance token airdrop (Nov 2021): Received ENS tokens = capital income at market value when claimed. Still unclaimed → recognized in year of claiming.
Annual renewals: ETH payment = new crypto disposal event.
kointax imports Ethereum wallet history including ENS domain purchases, sales, and token airdrop.