Afaik capital gains taxes only apply when you sell an asset where which in government terms means selling Bitcoin for fiat. But that's not what you want you want to pay for things.
This is incorrect for USA/IRS
https://cryptotaxcalculator.io/us/guides/bitcoin-capital-gains-tax/?utm_source=perplexity#:~:text=As%20discussed%2C%20spending%20BTC%20is%20essentially%20the%20same%20as%20selling%20it%2C%20at%20least%20in%20the%20eyes%20of%20the%20IRS.
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Do you have a first hand source? Like directly from the IRS?
No. I’ll fetch it for 100 sats