Costa Rica: Proyecto de Ley de Mercado de Criptoactivos
Published date | 31 October 2022 |
Law Firm | Consortium Legal |
El 24 de octubre fue presentado ante la Asamblea Legislativa de Costa Rica el Proyecto de Ley denominado “Ley de Mercado de Criptoactivos”, correspondiéndole el expediente No. 23.415.
La propuesta pretende generar mayor inclusión financiera y modernizar la economía digital costarricense mediante la promoción y regularización de la minería, comercialización, intercambio, transferencia, tenencia, establecimiento, usos y tributación de los criptoactivos. En tal sentido, la ley sería aplicable a cualquier persona física o jurídica, privada o pública que realice alguna de las actividades relacionadas con criptoactivos.
El proyecto contempla cinco capítulos. El primero incluye definiciones y el ámbito de aplicación; el segundo describe lo que son criptoactivos y sus categorías; el tercero se refiere a su propiedad, usos y responsabilidad; el capítulo cuarto delimita los proveedores de servicios de criptoactivos, su registro en materia de prevención de la legitimación de capitales, y la inclusión en el Sistema de Pagos (SINPE) del Banco Central de Costa Rica; y el quinto se refiere al régimen tributario de los criptoactivos, con referencia a los impuestos sobre las utilidades, valor agregado, ganancias y pérdidas de capital y otros.
Los criptoactivos se clasificarán según su uso (de pago, útiles, de inversión e híbridos) y serán considerados propiedad privada de quien tenga credenciales o facultades suficientes en una billetera digital para ejecutar, de forma unilateral o prevenir de forma indefinida, la custodia, tenencia, y transferencia de criptoactivos. Por su parte, se propone que las entidades del Estado puedan recibir criptoactivos para el pago de impuestos, tarifas y cualquier otro tipo de obligación.
Todas las entidades supervisadas por las distintas Superintendencias del sistema financiero costarricense podrán utilizar criptoactivos, así como ofrecer...
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