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A financial entity seeking to raise funds for buying and selling cryptocurrencies consults the IAE's relevant section and VAT treatment of its management fees. The DGT determines that the activity falls under financial services tax and that management fees for cryptocurrencies are not exempt from VAT.
Cuestión planteada 1. Epígrafe del Impuesto sobre Actividades Económicas en que se deberá dar de alta el consultante por dicha actividad.
La captación de fondos para la compraventa de criptomonedas constituye un hecho imponible del IAE, clasificándose provisionalmente en el epígrafe 831.9 de 'Otros servicios financieros n.c.o.p.'. Los servicios de gestión o asesoramiento en la compra de criptomonedas a cambio de una comisión no tienen naturaleza financiera y, por tanto, están sujetos y no exentos de IVA. En consecuencia, la entidad debe emitir factura por dichas comisiones.
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