Polkadot (DOT) in Spain: staking and parachain taxes
DOT staking (Nominated PoS): Nominate validators, bond DOT. Rewards every era (~24h) = capital income at market value when claimed.
Parachain crowdloans:
- Contribute DOT: NOT taxable (not a sale)
- Win slot → receive project tokens: capital income at market value
- Lease ends → DOT returned: NOT taxable (loan repayment)
Liquid staking (stDOT, vDOT): Deposit DOT, receive liquid token whose value grows. Difference at withdrawal = capital income.
kointax imports Substrate wallet history and classifies staking/crowdloan events.