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RE: Spain Government ready to Tax its Bitcoin & Alt-coins Miners up to 10-47% of Profits! In order to Regulate and curb Criminal Activities of Permissionless Cryptocurrencies Market
The trick is to mine and to not have an exchange during the PoW stage and then swap to PoS.
The reason is that any mining done at that time will have no market value and can't be considered taxable.
Disclaimer: I am not a tax attorney, and these opinions should not be construed as tax advice.