Filecoin (FIL) and Arweave (AR) are decentralized storage networks. Income from storage providers, customer payments and the launch of the FVM for smart contracts.

Filecoin and decentralized storage: taxation in Spain

Filecoin (FIL) is the world's largest decentralized storage network. Storage providers offer disk space and are remunerated in FIL. Customers pay FIL to store data. Arweave (AR) is another permanent storage solution. Each one with its own tax peculiarities.

Storage Providers: income from offering storage

If you are a Filecoin storage provider:

You provide disk space and data sealing.
You charge FIL for the service.
You also receive block rewards on the network.

Taxation of income:

Remuneration for storage: Performance of economic activity. Storage as a service is clearly a professional/business activity.
Block rewards: Also performance of economic activity (similar to mining).
Valuation: FIL price at the time of receiving each payment.

Deductible expenses:

Hardware (hard drives, servers): Amortization.
Electricity: Deductible in proportion to use.
Collateral in FIL (pledge collateral): It is not a direct expense, it is collateral (it is recovered). Only if it is lost due to slashing → property loss.

Slashing: when you lose collateral

Slashing in Filecoin occurs when a storage provider fails to comply with the agreement (fails proving periods):

Storage slashing: You lose part of the collateral FIL.
It is a capital loss: The FIL of the collateral that you lose → loss.
If the collateral was FIL purchased → loss on the acquisition cost.

Customers: pay for storage in FIL

If you use Filecoin to store data:

You pay FIL to the storage provider → transmission of FIL.
If the FIL you spend had an acquisition cost lower than the current price → capital gain.
Paid storage can be a deductible expense if it is for your economic activity.

Arweave (AR): permanent storage

Arweave offers “forever” storage with a single payment:

You pay AR once → your data is stored permanently.
AR payment = transmission. If AR rose since you bought → capital gain.
If it is for your business → deductible expense/investment in economic activity.

AR Staking (Permaweb Incentives):
Arweave does not have traditional staking, but has distributions to holders based on activity. Treatment: similar to airdrops → capital gain.

Filecoin Virtual Machine (FVM)

The FVM (launched in 2023) enables smart contracts on Filecoin. Enables DeFi over Filecoin:

FIL liquid staking (stFIL, cFIL): same taxation as Ethereum LSTs.
DeFi in FVM: same taxation as general DeFi.

Model 721 for Storage Providers

If you have FIL accumulated in wallets outside Spain with a value > €50,000:

Model 721: Yes applies.
The wallet of your Filecoin node is a crypto wallet → it is declared.

Registration Tools for Filecoin

Filfox.info: Filecoin Explorer. Transaction history of your wallet.
Filscan.io: Alternative explorer.
Glif.io: Filecoin web wallet with history.
Koinly: Basic support for FIL.

Updated: April 2026 | Fiscal year: 2025

Filecoin and decentralized storage: taxation for storers and clients