Fiscalidad aplicable a los bitcoines a la luz del ordenamiento tributario español

Abstract

In a society in which Internet is a protagonist, criptocurrency and, in particular, bitcoines, are acquiring great protagonism in the commercial and merchant traffic since its appearance in 2009. The process of creation of these virtual currencies and the businesses conducted with these currencies, involve different agents, generate wealth, evidencing economic capacity, which front seat us of the question of their taxation.
Recent rulings by the Directorate-General for Taxes and the judgment of the European Court of Justice of 22 October 2015 (David Hedqvist case, C-263/14) have helped to establish the legal nature of these currencies and its taxation.