Hi,
I have several gas fee spends, even failed ones, showing as disposals. Surely this is incorrect, and they should not show a profit, and should instead be calculated as the fee cost in the transaction? The transaction in question was on uniswap.
If you buy a coffee with crypto, you get a cap gains event, so if the token appreciated since you bought it, you register a gain. This applies to buying anything, whether paying for a coffee or paying the gas for a transaction, you spent some crypto and so there is a gain. All fee transactions are also recorded by koinly and reported so that you can discount the trading expenses when you file your taxes.