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Solana (SOL) staking in Spain: delegation, validators and reward taxation

Solana allows SOL staking via validators. Complete tax guide for Spanish users.

Equipo kointax·July 10, 2026·4 min read

Solana (SOL) staking in Spain: taxation

Native staking: Delegate SOL to validator. Rewards accumulated automatically in stake account.

Liquid staking (mSOL/jitoSOL/bSOL): Deposit SOL → receive liquid token whose value increases. Difference at withdrawal = capital income.

Tax treatment of native staking: Capital income when rewards become liquid (stake deactivated). Value = SOL price at receipt.

Validator airdrops: Capital income at market value when received.

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