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Tratamiento fiscal de la enajenación de tokens inmobiliarios en Argentina en cabeza de personas humanas

Author

Listed:
  • Marcos Zoccaro

    (Facultad de Ciencias Económicas, Universidad Nacional de La Plata. Facultad de Ciencias Económicas, Universidad de Buenos Aires. Facultad de Ciencias Económicas, Universidad de Belgrano. Argentina.)

Abstract

This paper will analyse the tax treatment in Argentina applicable to transactions involving the purchase and sale of tokenised real estate assets. The current tax framework after the 2018 reform will be studied, emphasising the national income tax and the provincial tax on gross income. In this way, an attempt will be made to arrive at a possible regulatory framework for the aforementioned activity.

Suggested Citation

  • Marcos Zoccaro, 2021. "Tratamiento fiscal de la enajenación de tokens inmobiliarios en Argentina en cabeza de personas humanas," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 15, pages 33-40, January-D.
    • Handle: RePEc:lap:proyec:18
    DOI: https://doi.org/10.24215/26185474e015
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    More about this item

    Keywords

    tokenisation; blockchain; taxes; real estate.;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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