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Revista Internacional CONSINTER de Direito - Publicação Oficial do Conselho Internacional de Estudos Contemporâneos em Pós-Graduação
versión impresa ISSN 2183-6396versión On-line ISSN 2183-9522
Resumen
MORAN, José María Tovillas. APPLYING SPANISH TAX SYSTEM TO CRYPTOCURRENCIES. Revista Internacional CONSINTER de Direito [online]. 2020, n.10, pp.165-180. Epub 30-Jun-2020. ISSN 2183-6396. https://doi.org/10.19135/revista.consinter.00010.07.
The present paper exposes different Spanish Tax Law solutions adopted regarding cryptocurrencies based economic activities. This aim implies the analysis of Value Added Tax and direct taxes such as Corporate Tax, Income Tax, and Local Business Tax (Impuesto sobre Actividades Económicas) implications of cryptocurrencies mining, cryptocurrencies sale and purchase, and cryptocurrencies brokerage. Finally, investing in cryptocurrencies consequences from the Wealth Tax point of view is reviewed. Proposed solutions are based in theoretic Tax Law main institutions. Published rulings issued by Dirección General de Tributos are a practical tool to answer the arising tax issues.
Palabras clave : Cryptocurrencies; Spanish taxation; VAT; Corporate Tax; Income Tax; Wealth Tax; Business Tax; tax subjection; capital gains..