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Sectors such as logistics, food, insurance, legal area and even information management in the public sector are using it.
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Contribuinte deverá devolver auxílio emergencial recebido indevidamente e lançar códigos para bitcoins na declaração. Imposto de Renda | Do. Criadora do blog e canal Declarando Bitcoin Avaliação Eu falei voltaria com mais informações sobre o IRPF , e aqui estou! · Pela primeira vez.
It was at that time when the first tax concerns arose. How do you declare investments made with virtual currencies? Should they be treated the same as traditional currencies?
How should the profits generated be calculated? When should such a profit be declared?
What if a loss occurs? This classification is based on the provisions of article Consequently, the taxpayer who has carried out such transactions must incorporate the profit obtained within the tax on savings base in their IRPF Personal income tax declaration unless such income has been incurred as a result of an economic activity.
The calculation of this capital gain, or capital loss, must be made by the difference between the sale value and the acquisition cost as stipulated in Article In the event that the investor has carried out more than one transaction with the same virtual currency, the valuation shall be carried out by applying any generally accepted valuation method that allows for the valuation, in a reasonable, reliable and suitable manner, of the virtual currency portfolio owned by the taxpayer. The last relevant point is the analysis of the temporary allocation.
That is, when the asset alteration should be considered as made and therefore, at what time the generated profit or loss should be declared.
In this regard, the consultation answers two recurring questions. The first needs some context.
Due to the special idiosyncrasies of these assets, the exchange transactions of cryptocurrencies to euros are carried out through intermediaries.