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A company has requested a ruling regarding VAT treatment for cryptocurrency mining, trading, advisory, and research activities. The DGT has determined that mining is not subject to VAT, financial and brokerage services are exempt, and advisory services are subject to the standard rate.
Cuestión planteada Tributación de tales actividades a efectos del Impuesto sobre el Valor Añadido.
El minado de criptomonedas no está sujeto al IVA porque no existe una relación directa entre el servicio y la contraprestación recibida. Los servicios de cambio de divisas tradicionales por bitcoin y viceversa, así como la mediación en la compraventa de criptomonedas, están exentos según el artículo 20.Uno.18º de la Ley 37/1992. Los servicios de asesoramiento e investigación en redes blockchain están sujetos al IVA al tipo general del 21%.
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