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A streaming professional inquired whether purchasing video game tokens is exempt from VAT as a form of currency and if it is deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Tax (DGT) ruled that tokens do not constitute electronic money or vouchers; therefore, they are subject to the standard VAT rate. Regarding IRPF, if they relate to the business activity, they must be treated as intangible fixed assets.
Cuestión planteada Se cuestiona la sujeción y, en su caso, exención en el Impuesto sobre el Valor Añadido por la adquisición de tales "tokens", al considerar el consultante que se trata de divisas, y la posible consideración como gasto deducible de dicha adquisición en el Impuesto sobre la Renta de las Personas Físicas.
Los tokens que permiten reclamar un servicio o bien no son dinero electrónico según la Ley 21/2011, por lo que no gozan de la exención por operaciones financieras. Tampoco tienen la condición de bono al permitir adquirir un bien o servicio concretado e individualizado. La adquisición de estos tokens constituye un servicio prestado por vía electrónica sujeto al tipo general del 21%. En IRPF, si la actividad es económica, los tokens son elementos afectos que deben amortizarse como inmovilizado intangible si su uso se extiende a varios ejercicios.
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