Everybody needs to be answering yes to this. It makes the question meaningless.
https://image.nostr.build/dbbfe77b1e6c711761e00439f29589c74952605de086137821d32a512e829eb2.jpg
Tranfering crypto from wallet to wallet that you own costs miner fees. This is an act of disposing your crypto. My tax software includes this, and i have to pay capital gains on the miner fee.