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A taxpayer asks about the tax treatment of cryptocurrency purchases and sales using foreign currency. The DGT states that these operations generate capital gains or losses included in the savings tax base.
Question posed: Tax treatment of the cryptocurrency purchase and sale operations described and the method for proving them.
La compraventa de criptomonedas fuera de una actividad económica genera ganancias o pérdidas patrimoniales según el artículo 33.1 de la LIRPF. El resultado se calcula por la diferencia entre el valor de transmisión en euros y el valor de adquisición en euros, aplicando el tipo de cambio de la fecha de adquisición. Asimismo, se deben imputar como ganancias o pérdidas patrimoniales los resultados por diferencias en el cambio de moneda entre la compra de divisas y la adquisición de los criptoactivos. Estas rentas constituyen renta del ahorro.
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