Tax Implications of spending BTC in the future

A bit of a hypothetical scenario question here!

Lets say I accumulate a decent amount of BTC over the next say 10 to 15 years.. and then I move to, or travel to somewhere like Costa Rica, where Bitcoin payments are becoming more common.

I understand that I could move some amount of BTC from a hardware wallet to a wallet that is compatible with the lightning network, to make smaller micro transactions.. but what are the tax implications in doing such a thing?

I more or less understand how capital gains tax works if I were to sell BTC for a profit in the future; but how does it work if you were to just start using it and spending it as a way to pay for stuff?

submitted by /u/Scoon_Dog
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