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

Creator

• Pedreira Menéndez, J
• Álvarez Pérez, B

Subject

• cash basis
• digital economy
• accounting
• intangibles
• virtual currency
• financial instrument
• case law

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