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V5017-26 5 June 2026 · SG de Tributación de las Operaciones Financieras Analysis pending
IRPF · staking

Staking and crypto gains classified as capital income and patrimonial gains

The taxpayer asks about the tax treatment of staking and obtaining cryptocurrencies through advertising. The tax authority states that staking generates capital income and obtaining cryptocurrencies via advertising constitutes a patrimonial gain if they have market value.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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