You have to pay capital gains on bitcoin if you spend it, even if you don't convert it to fiat first. e.g. buy $10 of coins, use same coins to buy a meal later

You have to pay capital gains on bitcoin if you spend it, even if you don't convert it to fiat first. e.g. buy $10 of coins, use same coins to buy a meal later, if the value of the meal is $20 (whether denominated in fiat or the equivalent bitcoin), you have a $10 capital gain.