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The consultant asks whether buying and swapping cryptocurrencies via automation constitutes economic activity for income tax purposes and whether registration in the IAE is required. The DGT responds that, when operating with own funds without providing services to third parties, there is no organisation of production means or human resources that qualifies the activity as economic.
Cuestión planteada Si las operaciones realizadas constituyen actividad económica en el ámbito del Impuesto sobre la Renta de las Personas Físicas y si debe darse de alta en el Impuesto sobre Actividades Económicas.
La compraventa de criptomonedas para sí mismo, con independencia de la cuantía o número de operaciones, no constituye actividad económica, empresarial ni profesional. Al no haber una ordenación de medios de producción y recursos humanos con la finalidad de intervenir en la producción o distribución de bienes o servicios, no se cumple el hecho imponible del IAE. Por tanto, no procede la tributación por este impuesto local.
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