Blockchain and smart contracts with regards to the Property Transfer Tax and Stamp Duty

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Ignasi Belda
Universitat Oberta de Catalunya, ES

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.

Keywords
Blockchain, smart contract, taxation

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How to Cite
Belda, Ignasi. “Blockchain and smart contracts with regards to the Property Transfer Tax and Stamp Duty”. IDP. Internet, Law and Politics E-Journal, no. 29, doi:10.7238/idp.v0i29.3183.
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Author Biography

Ignasi Belda, Universitat Oberta de Catalunya, ES

Ignasi Belda holds a doctorate in artificial intelligence and has stood out in his entrepreneurial career in the field of biotechnology. Dr Belda has founded several biotechnology companies, such as Intelligent Pharma, and has received 15 prizes throughout his career, including the Princess of Girona Award in 2014. Dr Belda has held several public offices including the managing director of the Barcelona Science Park and the vice president of APTE, the network of Science and Technology Parks in Spain. Currently, Dr Belda is writing his second doctoral thesis on fiscal and tax law, after having finished a Master's Degree in Tax Law.