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V0935-25 ·27 May 2025 ·consulta-vinculante Low impact
Tax

Sale of property for cryptocurrencies constitutes a barter transaction subject to IRPF and ITP

The consultant asks about the classification and taxation of selling property in exchange for bitcoins. The DGT determines that the transaction is a barter and must be taxed under IRPF as capital gain or loss and under ITP for the acquisition of cryptocurrencies.

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2025-05-27PublishedPublished 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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