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The consultant asks whether buying cryptocurrencies online constitutes an economic activity subject to the IAE. The DGT responds that purchasing cryptocurrencies for one's own use is not an economic activity, but providing buying and selling or mining services to third parties is.
Cuestión planteada Se desea saber la clasificación de dicha actividad.
La compraventa de criptomonedas para sí mismo no constituye actividad económica, empresarial ni profesional. No obstante, la prestación de servicios a terceros de compraventa o minado de criptomonedas sí es una actividad económica sujeta al impuesto. En este segundo caso, la actividad se clasifica en el epígrafe 831.9 de la sección primera de las Tarifas, como otros servicios financieros n.c.o.p.
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