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A streaming professional inquired whether purchasing video game tokens is exempt from VAT as a form of currency and if it is deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Tax (DGT) ruled that tokens do not constitute electronic money or vouchers; therefore, they are subject to the standard VAT rate. Regarding IRPF, if they relate to the business activity, they must be treated as intangible fixed assets.
This ruling clarifies the tax treatment for digital assets in the gaming sector, confirming that utility tokens are subject to standard VAT rather than being exempt as currency, and establishes their accounting treatment for tax purposes.
The tax team reviews your specific situation.
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