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Explorando el laberinto fiscal de los activos digitales: el caso de los NFTs

Author

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  • Estefanía Harana Suano

    (Universidad de Cádiz)

Abstract

Los tokens no fungibles, o NFTs, son activos digitales únicos e indivisibles que han ganado popularidad en el mercado del arte, los videojuegos y la música. Sin embargo, con el creciente mercado de los NFTs, sus propietarios y comerciantes enfrentan nuevas preocupaciones en términos de cumplimiento jurídico y tributario. Este ámbito es fundamental para los propietarios de NFTs y aquellos que participan en su mercado debido a la existencia de diferentes obligaciones fiscales específicas para cada etapa. Además, la falta de regulación específica en la mayoría de las jurisdicciones genera cierta incertidumbre y complejidad adicional. El objetivo principal de este estudio es explorar sus obligaciones tributarias y los riesgos fiscales inherentes a la adquisición, venta y tenencia de NFTs, así como proponer prácticas óptimas de soluciones a futuro.

Suggested Citation

  • Estefanía Harana Suano, 2024. "Explorando el laberinto fiscal de los activos digitales: el caso de los NFTs," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 190(1), pages 79-101, March.
    • Handle: RePEc:hpe:crotri:y:2024:v:190:i:1:p:79-101
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    File URL: https://cronicatributaria.ief.es/ief/ct/index.php/cronica-tributaria/article/view/2367/2846
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    More about this item

    Keywords

    NFTs; compliance tributario; criptomonedas; fiscalidad; minería;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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