The boom of cryptocurrencies as a mechanism of payment and investment has reached Peru, but our country lacks a legal regulation regarding the legal and fiscal consequences of operations with Bitcoins or other kinds of cryptocurrencies. In this article, the author elaborates a legal-fiscal analysis applicable to Bitcoin-related operations in Peru: mining, exchanges for goods and services, and exchanges for other kinds of currency. The first part of this article questions the legal nature of criptocurrencies based on the Peruvian legislation in force, while also taking into account the experiences of foreign legal systems. Thus, in the second part, the author describes the fiscal implications of criptocurencies in Peru.

The boom of cryptocurrencies as a mechanism of payment and investment has reached Peru, but our country lacks a legal regulation regarding the legal and fiscal consequences of operations with Bitcoins or other kinds of cryptocurrencies. In this article, the author elaborates a legal-fiscal analysis applicable to Bitcoin-related operations in Peru: mining, exchanges for goods and services, and exchanges for other kinds of currency. The first part of this article questions the legal nature of criptocurrencies based on the Peruvian legislation in force, while also taking into account the experiences of foreign legal systems. Thus, in the second part, the author describes the fiscal implications of criptocurencies in Peru.

The boom of cryptocurrencies as a mechanism of payment and investment has reached Peru, but our country lacks a legal regulation regarding the legal and fiscal consequences of operations with Bitcoins or other kinds of cryptocurrencies. In this article, the author elaborates a legal-fiscal analysis applicable to Bitcoin-related operations in Peru: mining, exchanges for goods and services, and exchanges for other kinds of currency. The first part of this article questions the legal nature of criptocurrencies based on the Peruvian legislation in force, while also taking into account the experiences of foreign legal systems. Thus, in the second part, the author describes the fiscal implications of criptocurencies in Peru.

La autora desarrolla los antecedentes del régimen de transparencia fiscal internacional en el Perú para luego especificar las implicancias del mismo en nuestro contexto. Adicionalmente explica el objetivo de esta regulación y desarrolla el tema de los convenios para evitar la doble imposición tributaria. Finalmente sugiere otros aspectos relevantes a tomar en cuenta en lo respectivo a la transparencia Fiscal.