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La tributación de los tokens no fungibles (NFTs) artísticos en el Impuesto sobre el Valor Añadido: cuestiones abiertas

Author

Listed:
  • Juan Benito Gallego López

    (Universidad Miguel Hernández de Elche)

Abstract
Los activos no fungibles (NFTs) representan un elemento disruptivo en el mercado del arte. Gracias a la tecnología de registro descentralizado, por un lado, los artistas plásticos tienen una nueva forma de rentabilizar su labor creadora; por otro, se abren nuevas fórmulas de inversión. Sin duda, este fenómeno supone un reto para los legisladores y las Administraciones tributarias. En este trabajo se analizan las principales cuestiones controvertidas que los NFTs artísticos plantean en relación con el Impuesto sobre el Valor Añadido.

Suggested Citation

  • Juan Benito Gallego López, 2023. "La tributación de los tokens no fungibles (NFTs) artísticos en el Impuesto sobre el Valor Añadido: cuestiones abiertas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 189(4), pages 31-64, December.
    • Handle: RePEc:hpe:crotri:y:2023:v:189:i:4:p:31-64
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    File URL: https://www.ief.es/vdocs/publicaciones/1/189/2.pdf
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    More about this item

    Keywords

    tokens no fungibles; mercado del arte; Impuesto sobre el Valor Añadido; tecnología de registro descentralizado; contrato inteligente;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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