Perpetual futures in crypto in Spain: taxation
PnL treatment: Realized PnL = capital gain/loss (base del ahorro, 19-28%). No specific AEAT ruling, but widely accepted among tax advisors.
Funding rate: Integrated into overall position PnL, treated as part of capital gain/loss (either received or paid).
Liquidation: Position liquidation = capital loss equal to collateral lost.
Decentralized perpetuals (dYdX, GMX): Realized PnL = capital gain/loss. Governance token rewards (GLP fees) = capital income.
kointax imports futures history from Binance, Bybit, OKX and calculates realized PnL.