Please use this identifier to cite or link to this item:
http://hdl.handle.net/10609/151165
Title: | La fiscalidad de bitcoin en España |
Other Titles: | The taxation of bitcoin in Spain |
Author: | Angles Juanpere, Benjami |
Citation: | Anglès Juanpere, B. [Benjamí] (2019). La fiscalidad de bitcoin en España. Crónica Tributaria, (173), 7-35. |
Abstract: | The irruption of bitcoin in the mass media in 2017 had a great impact among the uninitiated in new technologies, many of which were unaware until then about the existence of cryptocurrencies. After that moment, the phenomenon of cryptocurrencies is being studied from different fields and, obviously, from taxation too. The fact of cryptocurrencies are not regulated by any State or banking authority can lead to the mistake that they can operate outside the law and they are not taxed. The reality is quite different, although in Spain there is no specific legislation, all the activities related to cryptocurrencies are perfectly regulated and subject to taxation. In addition, the Spanish Tax Agency is on the alert to this supposed new method of payment because it can be easily used to commit tax fraud. This paper aims to clarify the main fiscal aspects of bitcoin and, by extension, the other cryptocurrencies. Supreme Court through the establishment of criteria in the resolution of cassation appeals. |
Keywords: | Bitcoin cryptocurrency taxation taxes Tax Agency |
Document type: | info:eu-repo/semantics/article |
Version: | info:eu-repo/semantics/publishedVersion |
Issue Date: | 2-Dec-2019 |
Publication license: | http://creativecommons.org/licenses/by-nc/4.0/es/ |
Appears in Collections: | Articles cientÍfics Articles |
Files in This Item:
File | Description | Size | Format | |
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Angles_CronTribut_Fiscalidad.pdf | 463,51 kB | Adobe PDF | View/Open |
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