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A taxpayer has requested guidance on how to value utility tokens for Wealth Tax. The DGT has determined that these do not constitute equity interests or a transfer of capital, and therefore must be declared at their market price.
Cuestión planteada Solicita conocer el criterio de valoración de este utility token en el Impuesto sobre el Patrimonio.
Los utility tokens no constituyen una participación en los fondos propios de la entidad emisora ni una cesión a terceros de capitales propios. Al no encajar en las categorías de valores de los artículos 13 a 16 de la Ley 19/1991, deben valorarse por su precio de mercado en la fecha del devengo del impuesto, según el artículo 24 de la misma norma.
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