I am neither lawyer, tax accountant nor financial adviser, thus all I can express (for the record) is an opinion here, and nothing I say should be interpreted as advice. Now that the obligatory disclaimer is out of the way (as I angrily shake my finger at the regulators and legislators of the world which make every step taken in online communications these days a perilous one)... my "opinion follows."

There is no "taxable event" if there is no "sale event."