NFT royalties for creators in Spain

What are NFT royalties: Automatic percentage (5-10%) paid to creator on every secondary market resale.

Tax treatment:

1. Business income (habitual activity): If creating/selling NFTs regularly with organization. Must register as autónomo, invoice, VAT obligations, can deduct expenses.
2. Capital income (non-habitual): If occasional activity.

Practical position: Creators with significant recurring royalties should classify as business income.

Initial NFT drop (primary sale): Business income or capital gain depending on creator's classification.

Minting gas costs: Deductible expense if business activity.

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