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The consultant asks whether Bitcoin exchange purchase and sale fees can be deducted when calculating capital gains. The DGT responds that such fees are deductible if directly related to the transaction and paid by the taxpayer.
Question posed 1. Whether the purchase and sale commissions paid to exchange houses for said transactions may be taken into account to calculate the capital gain or loss obtained from the sale of "bitcoin".
Exchange house commissions are computable for determining acquisition and transfer values if they bear a direct relationship to the transactions. As bitcoin is a homogeneous good, in partial sales it is understood that the units acquired first are the ones transferred. This seniority criterion applies to all units regardless of the exchange house used.
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