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A consultant asks about the tax treatment of various cryptoasset transactions carried out outside an economic activity. The DGT states that purchases and sales, as well as exchanges, generate capital gains or losses, while staking, DeFi and lending generate capital returns.
Cuestión planteada Tributación de las rentas obtenidas en las distintas operaciones y posibilidad de deducir determinados gastos.
La compraventa y permuta de criptomonedas genera ganancias o pérdidas patrimoniales, calculadas por tipo de criptomoneda y aplicando el método FIFO para ventas parciales. Los rendimientos de DeFi, staking y préstamos de criptoactivos se consideran rendimientos íntegros del capital mobiliario por cesión de capitales propios. Los airdrops, si no derivan de actividad económica, tributan como ganancias patrimoniales por incorporación de bienes. Los gastos de red y plataformas son deducibles en el valor de adquisición o transmisión si son inherentes a la operación.
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