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El consultante pregunta si las ganancias por criptomonedas pueden considerarse rentas obtenidas en Melilla para aplicar la deducción del artículo 68.4 de la LIRPF. La DGT responde que, al ser bienes muebles inmateriales, la renta se considera obtenida en Melilla si la entidad que ofrece el servicio de almacenamiento de claves o que mantiene las criptomonedas radica en dicho territorio.
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