La fiscalidad de las criptomonedasanálisis de los criterios más relevantes de la Dirección General de Tributos
ISSN: 1695-5463
Year of publication: 2022
Issue: 212
Pages: 109-138
Type: Article
More publications in: Foro galego: revista xurídica
Abstract
Since the appearance of bitcoin, both the number of cryptocurrencies and the operations that can be carried out with them have increased exponentially all over the world.This has generated the need to analyze its nature, operation and legal consequences. especially relevant in the tax field. From this last perspective, the legal-tax regulation of operations with cryptocurrencies is insufficient in Spain, a situation that has been resolved, to a certain extent, with the rulings of the Directorate General of Taxes, whose main criteria we analyze in this work.