Bitcoin: Have it or ignore it? An approach to Peruvian tax treatment of the most famous cryptocurrency in the world

• Autor: López Miranda, Lisset
• Formato: artículo
• Fecha de Publicación: 2019
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: Revistas - Pontificia Universidad Católica del Perú
• Lenguaje: español
• OAI Identifier: oai:revistaspuc:article/21278
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/21278
• Nivel de acceso: acceso abierto
• Materia: Derecho Tributario; bitcoins; criptomonedas; minado; transferencia; regulación legal; valor mobiliario; dinero electrónico; intercambio de criptomonedas; tratamiento tributario; impuesto general a las ventas; impuesto a la renta; permuta; bien mueble; bien intangible; Perú; Tax Law; cryptocurrency; mining; transfer; legal regulation; securities; digital money; cryptocurrency exchanges; tax treatment; sales tax; income tax; good exchange; movable property; intangible assets; 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.