Tax systems often split crypto events into income (staking rewards, mining, some airdrops, employment pay in crypto) versus capital treatment (disposals of held assets).
The same token can generate both: income when received, then capital gain/loss when later sold — using the income-inclusion value as the new cost basis in many regimes.
Why it matters: mixing income and capital incorrectly is one of the most common crypto tax errors.
Educational definition — not tax advice. Rules vary by country.
