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V1948-21 21 June 2021 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · activos virtuales

Taxation of virtual assets as capital gains or losses

The consultant asks how virtual assets received as rewards for online tasks are taxed, and how their subsequent exchange is treated. The tax authority states that acquisition is a capital gain from the incorporation of assets, and any subsequent exchange or sale results in capital gains or losses.

The question raised

Cuestión planteada Tributación de la obtención de los activos virtuales y de la transmisión posterior.

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