Terra/LUNA and UST: how to declare losses in Spain
Sold LUNA during/after collapse: Capital loss = acquisition price - sale price. Declared in year of sale.
Didn't sell (LUNA → LUNC ~$0): AEAT requires "definitively produced" loss. LUNC still trades → loss technically not "definitive." Common strategy: sell residual LUNC to crystallize loss.
UST depeg: If sold below $1 acquisition cost → capital loss. Anchor Protocol interest already taxed as capital income; principal loss = capital loss.
LUNA v2 airdrop: Capital income at market value when received. That value = acquisition cost.
kointax has Terra/LUNA collapse specifically configured.