El SII se pronuncia sobre la tributación a las rentas obtenidas en compra y venta criptomonedas
Published date | 18 May 2018 |
Author | Andres Pumarino |
El Servicio de Impuestos Internos en virtud del Oficio N° 963 de 2018 sobre la Tributación que afecta a las rentas obtenidas en la compra y venta de criptomonedas ha señalado lo siguiente:
“(…) el #bitcoin es un activo digital o virtual, soportado en un registro digital único denominado #blockchain, desregulado, desintermediado y no controlado por un emisor central, cuyo precio está determinado por la oferta y la demanda.”
“Las rentas obtenidas en la compra y venta de bitcoins o de otros activos virtuales o digitales, se clasifican en el N° 5, del artículo 20 de la Ley sobre Impuesto a la Renta (LIR), debiendo afectarse, consecuentemente, con los #impuestos generales de dicha ley (…).
“(…) el valor de adquisición de los bitcoins o de otros activos virtuales o digitales cuyas ventas generan los ingresos...
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