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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.
Question raised 1st Whether, for the purposes of Personal Income Tax, exchange operations between different virtual currencies result in the generation of income.
The exchange of one virtual currency for another different one constitutes a barter that alters the composition of the assets. This operation gives rise to a capital gain or loss pursuant to Article 33.1 of the Personal Income Tax Law. The gain is determined by the difference between the acquisition value of the asset transferred and the higher of the market value of the asset delivered or the asset received. These incomes are integrated into the savings tax base.
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