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 |
| Subjects: | |
| Online Access: | https://idp.uoc.edu/articles/3183 |
| _version_ | 1818622161997266944 |
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| author | Ignasi Belda |
| author_facet | Ignasi Belda |
| author_sort | Ignasi Belda |
| collection | DOAJ |
| description | <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> |
| first_indexed | 2024-12-16T18:20:47Z |
| format | Article |
| id | doaj.art-8c32755e61e34d20a2d7939f24dbe319 |
| institution | Directory Open Access Journal |
| issn | 1699-8154 |
| language | Catalan |
| last_indexed | 2024-12-16T18:20:47Z |
| publishDate | 2019-06-01 |
| publisher | Universitat Oberta de Catalunya |
| record_format | Article |
| series | IDP |
| spelling | doaj.art-8c32755e61e34d20a2d7939f24dbe3192022-12-21T22:21:34ZcatUniversitat Oberta de CatalunyaIDP1699-81542019-06-0102910.7238/idp.v0i29.31831764Blockchain and smart contracts with regards to the Property Transfer Tax and Stamp DutyIgnasi Belda0UOC<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>https://idp.uoc.edu/articles/3183blockchain, smart contract, taxation |
| spellingShingle | Ignasi Belda Blockchain and smart contracts with regards to the Property Transfer Tax and Stamp Duty IDP blockchain, smart contract, taxation |
| title | Blockchain and smart contracts with regards to the Property Transfer Tax and Stamp Duty |
| title_full | Blockchain and smart contracts with regards to the Property Transfer Tax and Stamp Duty |
| title_fullStr | Blockchain and smart contracts with regards to the Property Transfer Tax and Stamp Duty |
| title_full_unstemmed | Blockchain and smart contracts with regards to the Property Transfer Tax and Stamp Duty |
| title_short | Blockchain and smart contracts with regards to the Property Transfer Tax and Stamp Duty |
| title_sort | blockchain and smart contracts with regards to the property transfer tax and stamp duty |
| topic | blockchain, smart contract, taxation |
| url | https://idp.uoc.edu/articles/3183 |
| work_keys_str_mv | AT ignasibelda blockchainandsmartcontractswithregardstothepropertytransfertaxandstampduty |