Kraken in Spain: complete tax guide

Kraken = foreign exchange for Spain → Models 172/173 mandatory.

Taxable events:

• Spot trades → capital gain/loss
• On-chain/off-chain staking → capital income
• Futures (each close) → capital gain/loss
• Kraken Earn → capital income

Export: Kraken → History → Ledger → CSV → import in kointax. Or via read-only API keys.

DAC8 risk: Kraken has EU entities → subject to DAC8 reporting to AEAT.

kointax integrates via API or CSV and auto-generates Models 172/173.

👉 Connect your Kraken in kointax and generate your AEAT models