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V0612-26 ·17 March 2026 ·consulta-vinculante Medium impact
Tax

Staking income taxed as capital gains or patrimonial gains

The DGT clarifies that staking revenue is classified as capital gains or patrimonial gains depending on the nature of the operation and asset availability.

In 6 key points

How it affects those involved

The tax treatment of staking income depends on the type of staking and the nature of the underlying assets.

Lifecycle

2026-03-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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