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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.
Cuestión planteada Consideración de las ganancias patrimoniales derivadas de operaciones con criptomonedas como rentas obtenidas en Melilla a efectos de la deducción por rentas obtenidas en Ceuta o Melilla prevista en la Ley del Impuesto sobre la Renta de las Personas Físicas. Medios de acreditación de su vinculación territorial con Melilla.
Las criptomonedas son bienes muebles inmateriales y su ubicación determina si la ganancia patrimonial se considera obtenida en Ceuta o Melilla. Se entenderá que están situadas en dicho territorio cuando la entidad que realiza el servicio de almacenamiento de las claves de gestión o disposición, o la entidad que mantiene las propias criptomonedas, radique en Melilla. El contribuyente debe probar la vinculación territorial conforme a la normativa de valoración de prueba.
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