Fiscalidad de los criptoactivos en el IRPF
Autor:
González-Fernández, Laura
Fecha:
05/07/2023Palabra clave:
Tipo de Ítem:
masterThesisResumen:
Este trabajo pretende realizar un análisis pormenorizado de la fiscalidad de los criptoactivos, concretamente en relación a la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas.
Para realizar este estudio, se realizará una introducción en la que se expondrá el problema al que se enfrenta la sociedad y los profesionales en materia fiscal a razón de la inexistencia de normativa reguladora vigente que permita la regulación tributaria de estos activos digitales para, a continuación, determinar la finalidad y los objetivos que se pretenden conseguir con el desarrollo de este trabajo.
Seguidamente se profundizará en los aspectos jurídicos tributarios, exponiendo y analizando varias contestaciones a consultas vinculantes realizadas por la Dirección General de Tributos respecto a las operativas realizadas con los criptoactivos que sean relevantes para el IRPF, finalizando con la enumeración de varias conclusiones a las que se han llegado después del estudio realizado.
Descripción:
This paper aims to carry out a detailed analysis of the taxation of cryptoassets, specifically in relation to Law 35/2006, of 28 November, on Personal Income Tax.
In order to carry out this study, an introduction will be made in which the problem faced by society and professionals in tax matters due to the non-existence of current regulations that allow the tax regulation of these digital assets will be exposed, to then determine the purpose and objectives that are intended to be achieved with the development of this work.
Next, the legal tax aspects will be examined in depth, exposing and analyzing several answers to binding consultations made by the General Directorate of Taxes regarding the operations carried out with cryptoassets that are relevant for Personal Income Tax, ending with the enumeration of several conclusions that have been reached after the study carried out.
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