NEAR Protocol in Spain: how staking and DeFi users declare taxes

NEAR Protocol is an L1 blockchain with delegated staking and growing DeFi. Tax guide for Spanish users.

Equipo kointax·August 3, 2026·3 min read

NEAR Protocol in Spain: taxes

NEAR staking: Delegate to validator. Rewards received automatically = capital income at NEAR price when received. No fixed lockup (~2-3 day unbonding).

Liquid staking (stNEAR, LiNEAR): Deposit NEAR → liquid token. Value increases with rewards. Difference at withdrawal = capital income.

DeFi: Ref Finance swaps = capital gain/loss. Burrow lending deposits not taxable; interest at withdrawal = capital income.

kointax connects to NEAR wallets and imports staking/DeFi history.

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NEAR Protocol in Spain: how staking and DeFi users declare taxes

NEAR Protocol in Spain: taxes

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