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SI OPERAS COMO PERSONA F\u00cdSICA (trading)<\/em><\/strong><\/span><\/p>\n Un trader<\/em> debe tributar por las ganancias y las p\u00e9rdidas patrimoniales,<\/strong>\u00a0derivadas de operar con criptomonedas. Es decir, por la diferencia entre el valor de adquisici\u00f3n y transmisi\u00f3n de una criptomoneda:<\/p>\n – Valor de adquisici\u00f3n:<\/strong>\u00a0Precio al que compraste. Existen varios puntos de conflicto en este punto, como puede ser el criterio contable sobre el coste de las criptomonedas. Se recomienda utilizar el modelo FIFO<\/strong> (First In First Out)<\/em>, es decir que, si compras 1BTC a 100\u20ac y otro a 10.000\u20ac y vendes 1BTC a 15000\u20ac deber\u00edas computar unas ganancias de 14900\u20ac (el primero que entra es el primero que sale). Se recomienda este modelo porque es el criterio aplicado a la compraventa de acciones seg\u00fan la Ley del IRPF. Tributar seg\u00fan el precio medio podr\u00eda llegar a ser v\u00e1lido, pero puede dar m\u00e1s problemas.<\/p>\n – Valor de transmisi\u00f3n:<\/strong>\u00a0Precio al que cambio mis criptos.<\/p>\n Y \u00bfel cambio entre criptomonedas genera ganancias y p\u00e9rdidas patrimoniales?<\/strong>\u00a0S\u00ed, siendo estrictos (Hacienda). \u00bfEs justo tener que tributar por estos intercambios? Pues, teniendo en cuenta que las criptomonedas son activos muy volatiles, tal vez no. Y otro tema es qu\u00e9 capacidad tiene (o no) Hacienda para obtener dicha informaci\u00f3n. Pero, de todas formas, no informar a Hacienda y tributar por ello genera un riesgo que no compensa.\u00a0<\/span><\/p>\n Y \u00bfc\u00f3mo tributan los beneficios?<\/strong>\u00a0Pues, los beneficios derivados de la venta o permuta de criptos tributan como ganancias o p\u00e9rdidas patrimoniales en la base imponible del ahorro (entre el 19% y el 23% de los beneficios).<\/p>\n [\/et_pb_text][et_pb_text _builder_version=“4.3.3″ text_font=“Overpass|300|||||||“ text_text_color=“#ffffff“ text_font_size=“20px“ text_line_height=“1.8em“ header_font=“Overpass|900|||||||“ header_text_align=“left“ header_font_size=“80px“ header_line_height=“1.25em“ background_color=“#fc7500″ text_orientation=“justified“ custom_margin=“||||false|false“ custom_padding=“15px|20px|15px|20px|false|false“ header_font_size_tablet=““ header_font_size_phone=“40px“ header_font_size_last_edited=“on|phone“ text_orientation_tablet=“justified“ text_orientation_phone=“left“ text_orientation_last_edited=“on|phone“]<\/p>\n Resumiendo:<\/span><\/p>\n NO<\/strong> tributan las compras.<\/p>\n S\u00cd<\/strong> tributan las ganancias o p\u00e9rdidas que registres por su venta o por su intercambio (cuando, por ejemplo, cambias BTC por ETH).<\/p>\n [\/et_pb_text][\/et_pb_column][et_pb_column type=“1_2″ _builder_version=“4.3.3″][et_pb_image src=“https:\/\/cryptos724.com\/wp-content\/uploads\/2020\/05\/Gui\u0301a-de-fiscalidad-cripto.png“ _builder_version=“4.3.3″ custom_margin=“-165px||0px||false|false“ custom_margin_tablet=“-40px||0px||false|false“ custom_margin_phone=“-40px||||false|false“ custom_margin_last_edited=“on|phone“][\/et_pb_image][et_pb_text _builder_version=“4.3.3″ text_font=“Overpass|300|||||||“ text_font_size=“20px“ text_line_height=“1.8em“ header_font=“Overpass|900|||||||“ header_text_align=“left“ header_font_size=“80px“ header_line_height=“1.25em“ text_orientation=“justified“ header_font_size_tablet=““ header_font_size_phone=“40px“ header_font_size_last_edited=“on|phone“ text_orientation_tablet=“justified“ text_orientation_phone=“left“ text_orientation_last_edited=“on|phone“]<\/p>\n SI OPERAS COMO PERSONA F\u00cdSICA (hold)<\/em><\/strong><\/span><\/p>\n Si posees criptomonedas, y no realizas con ellas ninguna operaci\u00f3n de compraventa, tienes dos opciones:\u00a0<\/p>\n 1. Tributar por tu patrimonio:<\/strong>\u00a0cuando tu patrimonio total (criptomonedas inclu\u00eddas) supere cierta cantidad, deber\u00e1s pagar un impuesto sobre el patrimonio, que va del 0,2% al 2,5%, salvo en las siguientes comunidades, que tienen una imputaci\u00f3n propia:\u00a0<\/p>\n 2. Modelo 720<\/strong> (para declarar bienes en el extranjero): algo controvertido, ya que las criptomonedas de tu wallet<\/em> no est\u00e1n dentro ni fuera de Espa\u00f1a y la agencia tributaria no adopta una postura clara al respecto. Si tienes criptos, en un exchange,<\/em>\u00a0por un valor superior a los 50000\u20ac, normalmente, los asesores o gestores fiscales tienden a „poner las barbas a remojo“, presentando el modelo 720, igual que har\u00edan si tienes un dep\u00f3sito bancario o una casa en el extranjeto.<\/p>\n SI OPERAS COMO PERSONA JUR\u00cdDICA<\/span>\u00a0<\/strong><\/p>\n La empresa deber\u00e1 declarar las ganancias y las p\u00e9rdidas en forma de beneficios, seg\u00fan el IS. \u00a1Busca un asesor!<\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=“4.3.3″][et_pb_column type=“4_4″ _builder_version=“4.3.3″][et_pb_text _builder_version=“4.3.3″ text_font=“Overpass|300|||||||“ text_font_size=“20px“ text_line_height=“1.8em“ header_font=“Overpass|900|||||||“ header_text_align=“left“ header_font_size=“80px“ header_line_height=“1.25em“ text_orientation=“justified“ header_font_size_tablet=““ header_font_size_phone=“40px“ header_font_size_last_edited=“on|phone“ text_orientation_tablet=“justified“ text_orientation_phone=“left“ text_orientation_last_edited=“on|phone“]<\/p>\n * \u00a1MUY IMPORTANTE! Esta gu\u00eda es meramente informativa. 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