TRON (TRX): energy, staking and taxation in Spain
TRON is a high-performance blockchain created by Justin Sun in 2018. Very popular in Asia for USDT (Tether) transfers thanks to its low fees. It has a unique resource system (Energy and Bandwidth) that has its own staking regime and generates particular tax situations.
TRON's Power and Bandwidth system
Unlike Ethereum which uses gas in ETH, TRON uses two resources:
- Bandwidth: For basic transfers. Each account has a free limit.
- Energy: For interactions with smart contracts (DeFi, tokens, etc.).
How to get resources:
- TRX Staking: You lock TRX and receive Energy or Bandwidth in exchange (and votes for governance).
- Delegating them from third parties: You can rent energy from other stakers.
- Burning TRX: Every transaction can burn TRX if you don't have enough energy.
TRX staking taxation
TRX staking on TRON (called "freezing" or "v2 staking"):
- When staking: It is not a taxable event. You lock TRX, you receive energy + votes. The TRX is still yours.
- Governance rewards (TRX): If you vote with your staked TRX and receive governance rewards → return on equity at the TRX price at the time of receipt.
- Upon unlock: Waiting period of ~14 days. It does not generate a tax event.
TRX burned as "gas cost"
When a transaction on TRON burns TRX (due to lack of energy):
- It is a TRX transmission (you consume it as fuel).
- Possible profit/loss if the burned TRX had a different acquisition cost than the current price.
- Generally very small amounts, but they are technically tax events.
JustLend: TRON's Aave
JustLend is TRON's main lending protocol:
- You deposit TRX/USDT/USDC → you receive jTokens (like Compound cTokens).
- Accumulated interest on the value of the jToken.
- When withdrawing: Transmission of jToken for TRX → difference is profit (including accrued interest).
Classification: The interests embedded in the jToken are taxed as capital upon withdrawal (or when claiming if there is direct distribution).
SunSwap: TRON's Uniswap
SunSwap is TRON's main DEX:
- Each swap is a transmission → capital gain/loss.
- Liquidity pools: same problem as Uniswap (deposit can be transmission, fees are performance).
USDT on TRON: the most used stablecoin chain
TRON is the most used network to transfer USDT globally:
- Moving USDT from Binance to your TRON wallet: it is not a taxable event (same property).
- If the USDT is on an exchange and the exchange manages it: no tax event when moving internally.
- You only pay taxes when you exchange USDT for another crypto or for euros.
NFTs on TRON
TRON has a smaller but active NFT market than Ethereum:
- Same taxation as NFTs on Ethereum.
- TRONScan explorer allows exporting history.
Explorers and tools for TRON
- TRONScan.org: Official explorer. Export transaction history from your wallet.
- TronGrid: TRON data API.
- Koinly: Support for TRON (TRC-20 wallet import).
Updated: April 2026 | Fiscal year: 2025