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V2179-22 ·17 October 2022 ·consulta-vinculante Medium impact
Tax

Sales of cryptocurrencies outside of an economic activity generate capital gains or losses for Personal Income Tax purposes

A taxpayer asks about the tax treatment of cryptocurrency purchases and sales using foreign currency. The DGT states that these operations generate capital gains or losses included in the savings tax base.

In 6 key points

How it affects those involved

Crypto currency transactions conducted in foreign currency are subject to capital gains or losses that are incorporated into the savings tax base.

Lifecycle

2022-10-17PublishedPublished 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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