Aplicación Del Sistema Tributario Español A Las Criptomonedas
DOI:
https://doi.org/10.19135/revista.consinter.00010.07Keywords:
Cryptocurrencies, Spanish taxation, VAT, Corporate Tax, Income Tax, Wealth Tax, Business Tax, tax subjection, capital gainsAbstract
The present paper exposes different Spanish Tax Law solutions adopted regarding cryptocurrencies based economic activities. This aim implies the analysis of Value Added Tax and direct taxes such as Corporate Tax, Income Tax, and Local Business Tax (Impuesto sobre Actividades Económicas) implications of cryptocurrencies mining, cryptocurrencies sale and purchase, and cryptocurrencies brokerage. Finally, investing in cryptocurrencies consequences from the Wealth Tax point of view is reviewed. Proposed solutions are based in theoretic Tax Law main institutions. Published rulings issued by Dirección General de Tributos are a practical tool to answer the arising tax issues
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Copyright (c) 2020 José María Tovillas Morán
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