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V2005-22 ·20 September 2022 ·consulta-vinculante Medium impact
Tax

Exchange of different cryptocurrencies generates capital gain or loss in personal income tax

A taxpayer enquires about the tax treatment of exchanging one cryptocurrency for another and allocating them to passive income platforms. The DGT responds that exchanging one virtual currency for another constitutes a swap that generates a capital gain or loss.

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2022-09-20PublishedPublished 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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