Polygon (MATIC/POL) in Spain: taxation
MATIC → POL migration (2023): 1:1 swap. Conservative position: treat as swap with capital gain/loss at migration market value. Some argue no tax event (technical upgrade).
POL staking: Rewards = capital income at market value when received. Taxed at base del ahorro (19-28%).
DeFi on Polygon (QuickSwap, Aave, etc.):
- Swaps: capital gain/loss
- Liquidity provision: potential tax event
- Farming rewards: capital income
Gas fees: POL payment = disposal event if POL has unrealized gains.
kointax natively supports Polygon network, importing all wallet transactions.


