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Exención del IVA respecto de las operaciones relativas a la divisa virtual bitcoin - Despacho de abogados Gómez-Acebo & Pombo
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Exención del IVA respecto de las operaciones relativas a la divisa virtual bitcoin

icon 1 de diciembre, 2015
El Tribunal de Justicia de la Unión Europea, en su Sentencia de 22 de octubre del 2015 (as. C-264/14), se ha manifestado sobre la posibilidad de considerar exentas de IVA las operaciones de una sociedad consistentes en el intercambio de divisa tradicional por divisa virtual bitcoin y viceversa a cambio de una cantidad que se corresponde con el margen existente entre el precio de compra pagado por el operador y el precio de venta que éste aplica, integrándose así dicha contrapartida en el cálculo de los tipos de cambio.Pues bien, el tribunal apunta, respecto de las operaciones controvertidas, lo siguiente…

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Exención del IVA respecto de las operaciones relativas a la divisa virtual bitcoin

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