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Title: La tributación de las criptomonedas en España y Andorra: ejercicio comparado
Author: Lárina Butenko, Elena
Tutor: Angles Juanpere, Benjami  
Abstract: Initially created as a decentralized electronic value system and supported neither by a central bank nor by any public authority, cryptocurrencies found an initial utility in illegal commercial operations on the Deep Web: the transformation of traditional money into cryptocurrencies made these assets enter the underworld of an economy that fled from the public power control. Eventually, as the value of this assets skyrocketed, cryptocurrencies become a new investment vehicle still capable of eluding the control of public authorities. Installed in this new environment, national and European regulatory and supervisory authorities are facing the triple challenge of rethinking the mechanisms to provide financial stability, protect users of cryptocurrencies and ensure their tax control through an appropriate regulation. In the European Union, as well as in Spain, the tax regulation of these digital assets is an incipient phenomenon. In our country, the tax regulation of the operations and different activities with virtual currencies for tax purposes does not present major problems. Even so, with the aim of providing a comprehensive regulatory framework, a Law becomes necessary to provide the highest level of legal certainty and tax control to the operations and activities with these assets. Recently, the Principality of Andorra became the first European country to enact a specific Law establishing the legal regime and subsequently regulating the tax aspects of digital assets. Even not having a tax nature, in the area of the EU the recently approved MiCA Regulation sets out the "rules of play" for crypto-assets within the European market, introducing legal concepts, requirements and guarantees with direct connection in their taxation. The purpose of this paper is to carry out an analysis of the achievements and shortcomings of the new Andorran Law on digital assets and, following a comparative study of the Spanish and Andorran tax systems, to recommend possible changes in the Spanish regulations on cryptoassets that would be suitable taking into account the new Andorran standard.
Keywords: Bitcoin
Document type: info:eu-repo/semantics/masterThesis
Issue Date: Jun-2023
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