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V0213-23 ·9 February 2023 ·consulta-vinculante Medium impact
Tax

Self-trading of cryptocurrencies not considered economic activity subject to IAE

The consultant asks whether buying and selling cryptocurrencies with own funds via Binance requires registration under IAE. The DGT responds that this activity is not economic or commercial as there is no organisation of means to intervene in the market.

In 6 key points

Lifecycle

2023-02-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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