Uniswap in Spain: how to declare
Swaps: Each swap = sell token given (capital gain/loss) + buy token received (new acquisition cost). Gas fees = deductible from trade profit.
Uniswap v2 LP: Deposit = deemed sale of deposited tokens; Withdraw = deemed sale of LP tokens.
Uniswap v3: Same as v2 but with price range complexity; LP positions are NFTs.
Historical UNI airdrop (Sep 2020): Capital income at market value when claimed.
kointax auto-imports Uniswap history via wallet address across Ethereum and compatible chains.


