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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 una actividad económica, empresarial ni profesional al no haber ordenación de medios de producción o recursos humanos para intervenir en el mercado. Para que exista el hecho imponible del IAE, la actividad debe suponer la ordenación por cuenta propia de medios o recursos con el fin de intervenir en la producción o distribución de bienes o servicios. En cambio, prestar servicios de compraventa o minado a terceros sí constituye una actividad económica sujeta al impuesto.
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