Consideraciones sobre la tributación y la calificación contable de las operaciones con moneda digital (Bitcoins) en las empresas
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The work Consideraciones sobre la tributación y la calificación contable de las operaciones con moneda digital (Bitcoins) en las empresas represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Consideraciones sobre la tributación y la calificación contable de las operaciones con moneda digital (Bitcoins) en las empresas
Resource Information
The work Consideraciones sobre la tributación y la calificación contable de las operaciones con moneda digital (Bitcoins) en las empresas represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Consideraciones sobre la tributación y la calificación contable de las operaciones con moneda digital (Bitcoins) en las empresas
- Language
- eng
- Summary
- This paper studies the treatment of cryptocurrencies from both the accounting and taxation point of view. The aim is to analyse the fit of cryptocurrencies in any of the patrimonial elements established by accounting regulations, a rating that does not coincide with that granted to them from a legal tax perspective. However the accounting result is usually closely linked to the subsequent taxation, so it is necessary to analyse if the accounting qualification is correct or if it should vary to adjust to the tax treatment that is being given to cryptocurrencies. Finally, the few existing administrative and jurisprudential pronouncements are analysed, where it can be seen that the criteria to be followed are still not firmly established
- Citation source
- In: Quincena fiscal. - Cizur Menor. - (2018), no. 3 ; p. 17-49
- Geographic coverage
-
- European Union
- Europe
- Language note
- Spanish
Context
Context of Consideraciones sobre la tributación y la calificación contable de las operaciones con moneda digital (Bitcoins) en las empresasWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/ohD1jl2Tf-E/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/ohD1jl2Tf-E/">Consideraciones sobre la tributación y la calificación contable de las operaciones con moneda digital (Bitcoins) en las empresas</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>