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V0612-26 17 March 2026 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · staking

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.

The question raised

Question raised 1. Taxation under Personal Income Tax of the income obtained by the taxpayer in the various modalities of "staking".

The DGT's ruling

In centralized staking, income constitutes full returns on movable capital obtained through the in-kind transfer of own capital. In native staking, these are also in-kind returns on movable capital, taxable when rewards are credited to a wallet from which they can be accessed. In liquid staking, the exchange of crypto-assets (such as ETH for rETH) constitutes a barter that generates capital gains or losses.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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