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V2520-22 ·7 December 2022 ·consulta-vinculante Medium impact
Tax

Cryptocurrency exchanges generate capital gains or losses

A taxpayer asked whether exchanging cryptocurrencies for other cryptocurrencies without going through euros is taxable. The DGT responds that such operations constitute a swap generating savings income.

In 6 key points

Lifecycle

2022-12-07PublishedPublished 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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