Bitcoin’s 30% slide from its all-time high is creating conditions financial advisers say are likely driving more tax-loss harvesting in digital assets than in previous years.

While the world’s largest cryptocurrency by market value is down 5% year-to-date, the equity benchmark S&P 500 has gained roughly 18% in the same time period. This divergence gives investors holding both assets a clear incentive: sell underwater cryptocurrency positions to offset their stock gains before Dec. 31, especially those who bought the digital asset near its October peak.