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Apuntes Sobre El Tratamiento Tributario De Criptoactivos

Author

Listed:
  • José Antonio Fernández Amor

    (Universidad Autónoma de Barcelona)

Abstract

El objeto del presente trabajo es mostrar el estado de la cuestión en el tratamiento fiscal interno de los criptoactivos. Estos que son datos estructurados de forma singular, se han convertido en bienes de interés económico y, por ello, han de ser considerados a efectos tributarios. Para derivar las consecuencias fiscales, el intérprete tiene dos referentes. Por un lado, que los bienes son de variada tipología y funciones y, por otro lado, se consideran de forma diferente en virtud de figuras tributarias directas o indirectas. Combinando ambos aspectos, se van trazando las características del tratamiento fiscal correspondiente.

Suggested Citation

  • José Antonio Fernández Amor, 2024. "Apuntes Sobre El Tratamiento Tributario De Criptoactivos," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 191(2), pages 11-57, June.
    • Handle: RePEc:hpe:crotri:y:2024:v:191:i:2:p:11-57
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    File URL: https://cronicatributaria.ief.es/ief/ct/index.php/cronica-tributaria/issue/view/93/109
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    More about this item

    Keywords

    criptoactivos; imposición directa; imposición indirecta; consecuencias tributarias.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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