NFTs in Spain are subject to tax when you buy, sell, or earn them, but the tax category depends on your status. If you're an artist/creator, sales are taxed as economic activities; if you're not an artist, they're treated as savings capital gains like other cryptocurrencies. In Spain, NFTs are taxed when you buy (with crypto) sell or earn them.

💡The tax category will be different depending on whether you are an artist (creator of NFTs) or a non-artist.

| Taxation on NFTs | |---|---| | Sale by a non-artist | To be included in capital gains (savings base) as for cryptos | | Sale by an artist | To be included in gains from economic activities (General base). |

❗️At Waltio, NFTs are not considered taxable by default. If you have made NFT sales transactions, contact customer service directly so we will be able to include these transactions in your tax return.