An analysis of the crypto economy from the point of view of tax law

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Ignasi Belda
Universitat Oberta de Catalunya, ES

The crypto economy is a new technic-economic concept that is emerging thanks to recent technological developments such as blockchain. It allows the establishment of new large-scale collaborative envi­ronments based on decentralized systems. Even so, in the same way as the traditional economy, this new economic paradigm is also subject to tax directives and laws. In this article, therefore, we review some of the opportunities that the new technology provides, from the point of view of tax. The aim is to determine in which cases incomes are subject to taxation or not, in all cases according to Spanish legislation and doctrine.

Keywords
taxation, cryptocurrencies, collaborative economy

Article Details

How to Cite
Belda, Ignasi. “An analysis of the crypto economy from the point of view of tax law”. IDP. Internet, Law and Politics E-Journal, no. 30, doi:10.7238/idp.v0i30.3184.
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Author Biography

Ignasi Belda, Universitat Oberta de Catalunya, ES

Ignasi Belda holds a doctorate in Artificial Intelligence and has been outstanding in his entrepreneurial career in the sphere of biotechnology. Dr. Belda has founded several biotechnology companies, such as Intelligent Pharma, and has received fifteen awards during this career, most notably the Princess of Girona Award in 2014. Dr. Belda has also held various public positions of responsibility, such as general director of the PCB Barcelona Science Park, and vice president of the APTE, the Association of Science and Technology Parks of Spain. Dr. Belda is currently working on his second doctoral thesis in Financial and Tax Law, having completed a master’s degree in Taxation.