Tax treatment of cryptocurrencies in Peru
DOI:
https://doi.org/10.15381/lucerna.n6.26688Keywords:
cryptocurrency, blockchain, taxation, income tax, value added taxAbstract
Cryptocurrencies are digital intangibles, whose use has become widespread and their value has increased exponentially in recent years. However, despite more than a decade having passed since its creation, there is little regulation around cryptocurrencies; and, in particular, with regard to tax law, it is practically nil.
Now, although in Peru there are still no specific tax regulations on cryptocurrencies, it is possible that some taxes, due to their general nature, are levied on some types of operations carried out with cryptocurrencies. This article seeks to identify the nature of cryptocurrencies and, based on this, verify whether the operations carried out with these assets fit into the income tax and general sales tax regulations. , in order to determine if some cryptocurrency operations are taxed in Peru.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 José Antonio Manrique Cervantes
This work is licensed under a Creative Commons Attribution 4.0 International License.
THE AUTHORS RETAIN THEIR RIGHTS:
- The authors retain their rights to the work, trademark and patent, and also to any process or procedure described in the article.
- The authors retain the right to share, copy, distribute, execute and publicly communicate the article published in Lucerna Iuris et Investigatio (for example, place it in an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Lucerna Iuris et Investigatio .
- The authors retain the right to make a subsequent publication of their work, to use the article or any part of it (for example: a compilation of their work, conference notes, thesis, or part of a book), provided that indicate the source of publication (authors of the work, journal, volume, number and date).
