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The consultant asks whether buying and selling cryptocurrencies with own funds via Binance requires registration under IAE. The DGT responds that this activity is not economic or commercial as there is no organisation of means to intervene in the market.
Cuestión planteada Si dichas operaciones constituyen una actividad económica y, por consiguiente, debe darse de alta en el Impuesto sobre Actividades Económicas.
La compraventa de criptomonedas para sí mismo no constituye actividad económica, empresarial ni profesional, por lo que no está sujeta al IAE. Para que exista el hecho imponible se requiere la ordenación por cuenta propia de medios de producción o recursos humanos para intervenir en la producción o distribución de bienes o servicios. Si el sujeto prestara servicios a terceros, como minado o compraventa, sí estaría sujeto al impuesto en el epígrafe 831.9.
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