Ethereum staking and withdrawals in Spain: tax guide

3 ways to stake ETH:

1. Native validator (32 ETH): Rewards in withdrawal address = capital income when received
2. Exchange staking (Coinbase, Kraken): Capital income at exchange rate when received
3. Liquid staking (stETH/Lido, rETH/Rocket Pool): kointax position = taxable event at withdrawal; gain = ETH received - ETH deposited = capital income

ETH withdrawals (post-Shanghai):

• Principal withdrawal (32 ETH): Not taxable
• Accumulated rewards withdrawal: Capital income at withdrawal
• MEV income: Additional capital income

kointax imports complete Ethereum staking history and correctly separates principal from rewards.

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