Sometimes, yes. Remember, a capital gain only applies when you profit. So if my paycheck buys Bitcoin at 110k and it’s 121k when I pay my bills with it, then my life became 10% cheaper at the time of sale. Yes, I’m going to owe a capital gains on that profit but I would rather have gained and be taxed for it than to have ended the month with a net zero increase on my overall wealth. I hope I explained that correctly. Side note, the credit cards I do all my monthly spend on give me cash back, this can help offset any losses I may incur in the short term.