Crypto futures and derivatives in Spain: tax treatment
Perpetual futures / CFDs: Capital gains/losses (savings tax rate 19-28%), each closed position is a taxable event
Funding rates: Positive = income, Negative = deductible expense
Options: Premium paid is cost basis, gain/loss on exercise or expiry
Critical: Foreign futures exchanges (Binance Futures, Bybit, OKX) balances go in Model 172, operations in Model 173.
Koinly and CoinTracking import futures history but don't correctly classify under Spanish IRPF rules.
kointax correctly handles perpetual futures, CFDs, funding rates, and includes foreign futures exchanges in Models 172/173.