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V0808-18 ·22 March 2018 ·consulta-vinculante Medium impact
Tax

Gains or losses from virtual currency sales are recognised upon delivery

The consultant asks how to classify and when to declare capital gains or losses from cryptocurrency purchases and sales, such as Bitcoin or Litecoin. The DGT responds that these transactions generate capital gains or losses and are declared at the time of delivery of the virtual currency.

In 6 key points

Lifecycle

2018-03-22PublishedPublished 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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