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V0999-18 ·18 April 2018 ·consulta-vinculante Medium impact
Tax

Crypto currency exchanges generate capital gains or losses in personal income tax

The consultant asks whether exchanging one cryptocurrency for another generates taxable income in personal income tax. The DGT responds that these operations are exchanges of intangible assets and must be taxed as capital gains or losses.

In 6 key points

Lifecycle

2018-04-18PublishedPublished 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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