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V0975-22 ·4 May 2022 ·consulta-vinculante Medium impact
Tax

Crypto sales outside economic activity taxed as capital gains or losses

The consultant asks how crypto sales in 2021 are taxed. The DGT responds that, as not being an economic activity, such sales generate capital gains or losses that are included in savings tax base.

In 6 key points

Lifecycle

2022-05-04PublishedPublished 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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