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Title: La fiscalidad en el mundo de las criptomonedas: un análisis del Bitcoin
Author: Pons Saborido, Víctor Manuel
Tutor: Gómez Requena, José Ángel  
Abstract: The introduction displays the purposes of the research, which range from understanding the fiscal dilemmas inherent to these digital currencies, to justifying the relevance of this study, without forgetting the identification and explanation of the challenges that arose during the research process. The study delves into the intricate taxation and nebulous ambiguity that encompass cryptocurrencies, focusing on tax policies that affect Bitcoin, the most recognized and most valuable cryptocurrency on the market. Considering that this is an emerging phenomenon and with regulations still under construction, the taxation of cryptocurrencies poses a series of challenges for both regulatory entities and investors. In the second part of the work, a hypothetical scenario is established in which an investor is acquiring, owning and selling Bitcoins in several European countries. This factual assumption makes it possible to break down the practicalities and tax implications of these activities, examining how they vary based on country-specific tax policies. Resolution of this proposed case involves a meticulous exploration and comparison of the tax policies of each country involved, analyzing how they impact cryptocurrency investors. This research will provide an overview of the degree of variability in tax policies regarding cryptocurrencies among the countries of the European Union and how this diversity can influence investors. Finally, the work ends with a compilation of conclusions and recommendations derived from the analysis carried out. The similarities and differences in the taxation of cryptocurrencies in the European Union are highlighted and the repercussions of these findings for investors and legislators are discussed. The purpose is to offer a clear and exhaustive perspective of current events in the field of cryptocurrency taxation, which can be the starting point for future dialogues and legislative advances in this very new and dynamic area.
Keywords: cryptocurrencies
fiscal policies
European Union
Document type: info:eu-repo/semantics/masterThesis
Issue Date: 29-May-2023
Publication license:  
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