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The taxpayer asks whether cryptocurrency gains can be considered earned in Melilla to apply the deduction under article 68.4 of the Personal Income Tax Law. The DGT responds that, as intangible movable assets, such gains are deemed earned in Melilla if the entity providing key storage or holding the cryptocurrencies is based there.
Question posed: Consideration of capital gains derived from cryptocurrency operations as income obtained in Melilla for the purposes of the deduction for income obtained in Ceuta or Melilla provided for in the Personal Income Tax Law. Means of proving its territorial link to Melilla.
Cryptocurrencies are considered intangible movable property. To apply the deduction for income obtained in Ceuta or Melilla, the capital gain shall be understood as obtained in said territory if the entity providing the key storage service or maintaining the cryptocurrencies themselves is located in Melilla. The burden of proof regarding this territorial link rests with the taxpayer.
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