Publication: La tributación de las modalidades de adquisición y venta de monedas virtuales: Compraventa, Derivados financieros (CFDs, futuros y opciones), fondos de inversión, bonos estructurados e “Inicial Coin Offerings” (ICOs)
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Date
2020-01
Authors
Miras Marín, Norberto
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Publisher
Aranzadi
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DOI
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info:eu-repo/semantics/article
Description
© 2020 Aranzadi. This manuscript version is made available under the CC-BY-NC-ND 4.0 license http://creativecommons.org/licenses/by-nc-nd/4.0/
This document is the Published Manuscript version of a Published Work that appeared in final form in Revista de Derecho Bancario y Bursátil.
Abstract
En el ámbito FinTech ha cobrado especial relevancia la tecnología de registro distribuido. Por un lado, la novedad ha despertado el interés de los inversores, por otro, los problemas de seguridad –tanto técnica, como jurídica–, aconsejan precaución a la hora de realizar cualquier incursión en la materia. El presente análisis estudia la
tributación de la inversión en «criptomonedas», en sus diferentes modalidades, desde la desregulada –al menos, por el momento– inversión directa, mediante ICOs y compraventas, hasta los instrumentos financieros cuyo subyacente se constituya
en moneda virtual. El objetivo perseguido por el artículo se centra en la clarificación los aspectos doctrinales, jurisprudenciales y legales de la tributación de estos activos y la proposición de iniciativas y reformas normativas. ------------------------------
In the FinTech field, distributed registration technology has gained special relevance. On the one hand, the novelty has aroused the interest of investors, on the other, security problems - both technical and legal - advise caution when making any incursion into the matter. The present analysis studies the taxation of investment in“cryptocurrencies”, in its different modalities, from deregulated –at least, at the moment– direct investment, through ICOs and purchases, to financial instruments whose underlying is constituted in virtual currency. The objective pursued by the article focuses on clarifying the doctrinal, jurisprudential and legal aspects of the taxation of these assets and the proposal of initiatives and regulatory reforms
In the FinTech field, distributed registration technology has gained special relevance. On the one hand, the novelty has aroused the interest of investors, on the other, security problems - both technical and legal - advise caution when making any incursion into the matter. The present analysis studies the taxation of investment in“cryptocurrencies”, in its different modalities, from deregulated –at least, at the moment– direct investment, through ICOs and purchases, to financial instruments whose underlying is constituted in virtual currency. The objective pursued by the article focuses on clarifying the doctrinal, jurisprudential and legal aspects of the taxation of these assets and the proposal of initiatives and regulatory reforms
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Citation
Revista de Derecho Bancario y Bursátil, 2020, Año Nº 39, Nº 157, pp. 235-252
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