Ethereum Layer 2 networks like Arbitrum, Optimism, and Base enable cheaper operations. Complete tax guide.
Same rules as Ethereum — L2 operations generate identical taxable events: DEX swaps (capital gain/loss), LP rewards (capital income), staking (capital income).
Bridges (Ethereum ↔ L2): NOT a taxable event if same owner. Same acquisition cost maintained.
L2 airdrops (ARB, OP): Capital income at market value when received.
kointax imports full history from Arbitrum, Optimism, and Base using the same 0x address.
declaracrypto.es — FIFO, LIFO, HIFO or WAC method. 80+ compatible exchanges. Excel + PDF report ready for your tax return.
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