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The consultant asked whether trading one cryptocurrency for another and subsequently selling it for euros was taxable. The DGT responds that trading between different virtual currencies constitutes a swap that generates a capital gain or loss.
Cuestión planteada A efectos del Impuesto sobre la Renta de las Personas Físicas del consultante se plantea:
El intercambio de una moneda virtual por otra diferente constituye una permuta que genera una ganancia o pérdida patrimonial al alterar la composición del patrimonio. La ganancia o pérdida en la permuta se determina por la diferencia entre el valor de adquisición del bien cedido y el mayor entre el valor de mercado del bien entregado o el recibido. Para transmisiones posteriores, el valor de adquisición será el valor de transmisión de dicha permuta. La venta de monedas virtuales por euros también genera una ganancia o pérdida patrimonial.
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