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V2179-22 17 October 2022 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · criptomonedas

Sales of cryptocurrencies outside of an economic activity generate capital gains or losses for Personal Income Tax purposes

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.

The question raised

Tax treatment of the cryptocurrency purchase and sale operations described and the method for proving them.

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