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The consultant asks whether Bitcoin mining is subject to VAT and whether VAT deductions are allowed for components purchased. The DGT states that Bitcoin mining is not an entrepreneurial activity subject to tax and therefore does not entitle the taxpayer to deduct VAT on purchases.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de dicha actividad. Derecho a la deducción.
El minado de Bitcoins no está sujeto al IVA porque no existe una relación directa entre el servicio prestado y la contraprestación recibida, al no identificarse un destinatario o cliente efectivo. Al no ser una actividad sujeta, el consultante no tiene la condición de empresario o profesional para este fin. En consecuencia, no se genera derecho a la deducción de las cuotas de IVA soportadas por la adquisición de componentes.
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