Every transaction with Bitcoin is subject to capital gains tax. There is a penalty for using it to purchase things. It's a little silly to try to explain why people don't "use" Bitcoin and skip over that fact.
capital gains tax is paid on capital gains (you've made money!!!). If a gain hasn't been made, theres no tax to pay. And anyway assuming you plan on spending your money some time before you die you're not going to be able to avoid the tax so why should it put you off spending that bitcoin?
Plus in my jurisdiction I get a capital gains allowance, so its better to spend the bitcoin now and make full use of each years allowance, than save it up for whenever.
