Régimen de tributación de criptomonedas para personas naturales en Colombia
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Date
2023-06-03
Authors
Vásquez Quintero, Evelyn Nayive
Arenas Cárdenas, Natalia Andrea
Advisors
Velásquez Ochoa, José Alexander
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Restringido
Abstract
La presente investigación es una recopilación de experiencias y expresiones normativas que ha tenido no sólo Colombia, sino también otros países latinoamericanos y del mundo, sobre la regulación y tratamiento tributario y legal de las criptomonedas, como uno de los criptoactivos que se han creado en estos tiempos en los que la Cuarta Revolución Industrial se encuentra ofreciendo un sinnúmero de opciones para experimentar desde la ley de la oferta y la demanda. Se presenta al lector primero el estado de cosas en el que se encuentra el tema en Colombia, pasando por un análisis de los principales conceptos, oficios, resoluciones y textos por medio de los cuales las autoridades económicas, financieras y tributarias se han manifestado y han establecido su posición frente al asunto en concreto. Para los lectores resultará de gran importancia la presente investigación sobre todo si es titular de criptomonedas u otro tipo de criptoactivos, o también si por algún motivo académico, personal o de referencia tiene interés en conocer y manejar el tema desde el punto de vista tributario. Luego, antes de concluir, el lector encontrará un rápido recorrido por un sinnúmero de países, en el cual podrá saborear de manera preliminar el estado en el cual se encuentra el tema en el exterior, para así tener una postura y perspectiva sobre el gran reto y camino que tiene Colombia en la misión de regular este fenómeno tecnológico y social, que impacta la economía y la inclusión de las personas a esos sistemas financieros que en muchos casos era inaccesible.
This research is a compilation of experiences and normative expressions that not only Colombia, but also other Latin American countries and the world have had on the regulation and tax and legal treatment of cryptocurrencies, as one of the cryptoassets that have been created in these times in which the Fourth Industrial Revolution is offering countless options to experiment from the law of supply and demand. The reader is first presented with the state of affairs of the subject in Colombia, going through an analysis of the main concepts, offices, resolutions and texts by means of which the economic, financial and tax authorities have expressed themselves and have established their position on the specific issue. For readers, this research will be of great importance, especially if they are holders of cryptocurrencies or other types of cryptoassets, or if for any academic, personal or reference reason they are interested in knowing and handling the subject from the tax point of view. Then, before concluding, the reader will find a quick tour through a number of countries, in which he/she will be able to taste in a preliminary way the state in which the subject is abroad, in order to have a position and perspective on the great challenge and path that Colombia has in the mission to regulate this technological and social phenomenon, which impacts the economy and the inclusion of people to these financial systems that in many cases was inaccessible.
This research is a compilation of experiences and normative expressions that not only Colombia, but also other Latin American countries and the world have had on the regulation and tax and legal treatment of cryptocurrencies, as one of the cryptoassets that have been created in these times in which the Fourth Industrial Revolution is offering countless options to experiment from the law of supply and demand. The reader is first presented with the state of affairs of the subject in Colombia, going through an analysis of the main concepts, offices, resolutions and texts by means of which the economic, financial and tax authorities have expressed themselves and have established their position on the specific issue. For readers, this research will be of great importance, especially if they are holders of cryptocurrencies or other types of cryptoassets, or if for any academic, personal or reference reason they are interested in knowing and handling the subject from the tax point of view. Then, before concluding, the reader will find a quick tour through a number of countries, in which he/she will be able to taste in a preliminary way the state in which the subject is abroad, in order to have a position and perspective on the great challenge and path that Colombia has in the mission to regulate this technological and social phenomenon, which impacts the economy and the inclusion of people to these financial systems that in many cases was inaccessible.
Description
Keywords
Criptomonedas, Criptoactivos, Derecho tributario, Cryptocurrencies, Tax law, Financial law