Blockchain and smart contracts with regards to the Property Transfer Tax and Stamp Duty
<p>Blockchain and smart contracts are two emerging and independent technologies that are progressively gaining social relevance. This article analyses both technologies from a taxation perspective. More specifically, the article analyses the relationship between both technologies and the Spani...
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| Format: | Article |
| Language: | Catalan |
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Universitat Oberta de Catalunya
2019-06-01
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| Series: | IDP |
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| Online Access: | https://idp.uoc.edu/articles/3183 |
| Summary: | <p>Blockchain and smart contracts are two emerging and independent technologies that are progressively gaining social relevance. This article analyses both technologies from a taxation perspective. More specifically, the article analyses the relationship between both technologies and the Spanish Property Transfer Tax and Stamp Duty, regulated by the Royal Decree 1/1993, of 24 September and its corresponding regulation.<em></em></p> |
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| ISSN: | 1699-8154 |