Activities and Operations with Cryptocurrencies and Their Taxation Implications: The Spanish Case

The purpose of this article was to attempt to shed light on the taxation of activities or actions related to cryptocurrencies. For this purpose, a small analysis was carried out on the nature, operation, and characteristics of cryptocurrencies. Subsequently, from the point of view of the Spanish tax...

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Bibliographic Details
Main Author: Sergio Luis Náñez Alonso
Format: Article
Language:English
Published: MDPI AG 2019-08-01
Series:Laws
Subjects:
Online Access:https://www.mdpi.com/2075-471X/8/3/16