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A taxpayer enquires about the tax treatment of exchanging one cryptocurrency for another and allocating them to passive income platforms. The DGT responds that exchanging one virtual currency for another constitutes a swap that generates a capital gain or loss.
Cuestión planteada Tributación de la adquisición e intercambio de monedas virtuales.
El intercambio de una moneda virtual por otra distinta se considera una permuta que altera la composición del patrimonio. Esta operación da lugar a una ganancia o pérdida patrimonial que debe integrarse en la base imponible del ahorro. La cuantificación se realiza por la diferencia entre el valor de adquisición del bien cedido y el mayor entre su valor de mercado o el valor de mercado del bien recibido. Para criptomonedas del mismo tipo, se aplica el criterio de que las transmitidas son las adquiridas en primer lugar.
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