📝 Description
The general tax base in Spain includes work income, economic activities, and other capital gains that do not derive from transfers. This article shows you what income you must declare in this category, such as crypto salaries, mining, play-to-earn, airdrops, and forks.
Several transactions fall into this category:
Income from work
Income from economic activities
Other capital gains and losses that DO NOT derive from transfers
📂 Income from Work:
Income from an activity in a legal situation with employment relationship in a company.
: Salaries paid in cryptocurrencies.
Personal work or employment with legal status with a statutory employment relationship (to be distinguished from economic activity! It refers to external organization therefore a company, the employment relationship and hierarchy).
📂 Income from Economic Activities:
Mining gains;
Trading for others;
Play-to-earn gains.
📂 Other Capital Gains and Losses That DO NOT Derive from Transfers
Airdrops
Forks
Losses: from theft, bankruptcy, or fraud
Since income tax rates in Spain vary by region and current laws, please refer to the official page of the Agencia Tributaria to find the most up-to-date tax brackets applicable to your residence. Additionally, we recommend consulting our own informational guide, which we keep regularly updated with the latest tax updates in addition to official sources.
❗️ This scale and these rates do not apply to the autonomous communities.