Crypto mining in Spain: tax treatment

Habitual mining (regular, organized):

• Classified as "actividad económica" (business income)
• Requires autonomous/freelancer registration with Hacienda
• Business expenses (electricity, hardware) are deductible
• Tokens received = acquisition cost at market value on receipt

Occasional mining (sporadic, not organized):

• May be classified as capital income or capital gain
• AEAT generally leans toward business income for anyone with dedicated hardware

kointax supports correct classification of mining rewards under Spanish regulations.

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