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V2843-21 ·16 November 2021 ·consulta-vinculante Medium impact
Tax

Self-trading of cryptocurrencies not considered economic activity

The consultant asks whether buying and selling cryptocurrencies for personal benefit constitutes economic activity. The DGT responds that it does not, as there is no organisation of production means or human resources to intervene in the production or distribution of goods or services.

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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