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The consultant asks whether exchanging one cryptocurrency for another generates taxable income in personal income tax. The DGT responds that these operations are exchanges of intangible assets and must be taxed as capital gains or losses.
Cuestión planteada 1º Si a efectos del Impuesto sobre la Renta de las Personas Físicas las operaciones de intercambio entre monedas virtuales diferentes originan obtención de renta.
El intercambio de una moneda virtual por otra diferente constituye una permuta que altera la composición del patrimonio. Esta operación da lugar a una ganancia o pérdida patrimonial según el artículo 33.1 de la LIRPF. La cuantificación se realiza por la diferencia entre el valor de adquisición y el mayor entre el valor de mercado del bien entregado o el recibido. Estas rentas se integran en la base imponible del ahorro.
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