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V2831-21 ·16 November 2021 ·consulta-vinculante Medium impact
Tax

Buying cryptocurrencies for personal use not subject to IAE

The consultant asks whether buying cryptocurrencies online constitutes an economic activity subject to the IAE. The DGT responds that purchasing cryptocurrencies for one's own use is not an economic activity, but providing buying and selling or mining services to third parties is.

In 6 key points

Lifecycle

2021-11-16PublishedPublished 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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