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The consultant asks how to value 'token equity' for Wealth Tax. The DGT responds that denomination is irrelevant; instead, the rights granted by the token must be assessed to determine whether it represents shareholders' capital or another economically valuable asset.
Cuestión planteada Valoración de los "token equity" en el Impuesto sobre el Patrimonio.
Para calificar fiscalmente estos activos virtuales, se deben examinar las facultades o derechos que otorgan al titular frente al emisor, independientemente de su denominación o de que se utilicen mediante tecnología blockchain. Si el token implica participar proporcionalmente en el patrimonio neto y resultados de una persona jurídica, asumiendo el riesgo de la actividad, podría considerarse un instrumento representativo de la participación en fondos propios. No basta con llamarlos 'token equity' para que reciban dicho tratamiento; es necesario un examen de sus derechos reales.
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