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Tratamiento de los criptoactivos en el sistema tributario argentino. Impuestos al patrimonio y las rentas

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  • Labrador, Lucas Rodolfo

Abstract

El presente trabajo tiene como objeto analizar el tratamiento a otorgar por los distintos sujetos incluidos en la ley del impuesto a las ganancias y en la ley de bienes personales, a la tenencia y operaciones realizadas con criptomonedas o monedas digitales como fueron contempladas en sistema tributario argentino a través de la ley 27430. Esta reforma, modificó el objeto del impuesto a las ganancias y paso a gravar ganancias generadas por inversiones que estaban exentas o fuera del ámbito del impuesto para personas humanas o beneficiarios del exterior.

Suggested Citation

  • Labrador, Lucas Rodolfo, 2022. "Tratamiento de los criptoactivos en el sistema tributario argentino. Impuestos al patrimonio y las rentas," Nülan. Deposited Documents 3804, Universidad Nacional de Mar del Plata, Facultad de Ciencias Económicas y Sociales, Centro de Documentación.
    • Handle: RePEc:nmp:nuland:3804
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    Keywords

    Impuestos; Criptoactivos; Argentina;
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