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The consultant asks whether buying and selling cryptocurrencies for personal benefit constitutes economic activity. The DGT responds that it does not, as there is no organisation of production means or human resources to intervene in the production or distribution of goods or services.
Cuestión planteada Desea saber si realiza una actividad económica.
La compraventa de criptomonedas para sí mismo no es una actividad económica, empresarial ni profesional. Para que exista actividad económica se requiere la ordenación por cuenta propia de medios de producción y/o recursos humanos para intervenir en la producción o distribución de bienes o servicios. En cambio, la prestación de servicios a terceros de compraventa o minado de criptomonedas sí constituye actividad económica, aunque podría estar exenta.
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