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The consultant asks how to classify and when to declare capital gains or losses from cryptocurrency purchases and sales, such as Bitcoin or Litecoin. The DGT responds that these transactions generate capital gains or losses and are declared at the time of delivery of the virtual currency.
Question posed: Classification and temporal imputation in Personal Income Tax of the income obtained from the purchase and sale operations of the aforementioned virtual currencies, taking into account that a period of time elapses between the issuance of the sale order of the virtual currency and the receipt of the money in the current account.
If the operations do not form part of an economic activity, the sale of virtual currencies generates capital gains or losses. The temporal imputation must be carried out in the tax period in which the delivery of the currencies by the taxpayer occurs, regardless of when the sale price is received. This is based on the fact that the transfer of ownership requires the delivery of the asset.
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