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A digital artist selling tokenised works on blockchain platforms under the simplified direct estimation method seeks clarification on the deductibility of minting costs and premises amortisation limited to the activity, as well as the tax treatment of airdrops received without consideration and the classification of cryptocurrency staking returns outside economic activity. The DGT confirms the deductibility of minting expenses and premises amortisation, and classifies the airdrops and staking returns as gains in kind.
Cuestión planteada - Posibilidad de deducir del rendimiento íntegro el gasto por la acuñación de NFT exigido por las plataformas digitales donde comercializa sus obras, así como el gasto por amortización del inmueble destinado a su actividad artística de forma exclusiva.
Los gastos de acuñación de NFT exigidos por las plataformas son deducibles en estimación directa por su correlación con los ingresos de la actividad. La amortización del local afecto exclusiva y directamente a la actividad artística también es deducible, aunque la titularidad sea proindiviso con el cónyuge. Los airdrops recibidos sin contraprestación en relación con la actividad profesional se califican como rendimientos en especie de la actividad económica. Los rendimientos del staking —con independencia de si el contribuyente actúa como validador o como inversor— tienen la consideración de rendimientos del capital mobiliario del artículo 25.2 LIRPF, se valoran al valor de mercado en euros en la fecha de percepción y se integran en la base imponible del ahorro.
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