La tributación de los Tokens No Fungibles (NFTs). Especial referencia al sistema tributario español

Abstract

The Non Fungible Tokens market is one of the sector of the crypto-asset market that has grown the most in the recent years. The NFTs are digitat assets based on a Distributed Ledger Techology such as blockchain that present some properties and characteristics that make them unique and non intercahgeable for others that have the same value. In this paper, we wil approach the study of this type of cryto-asset, starting from its concept and the identification of its manin characteristics. We will analyze how the operations with NFTs are taxed, making special reference to the main fiscal difficulties and analhyzing the responses given in the Spanish tax system. As one of the sectors in which the use of NFTs has spread the most is crypto art, we will focucs our attention especially on NFTs linked to the artistic creation. Finallly, we will mention the latest proposals presented at an international, european and nation level to obtain the tax information and control the NFTs transactions, among wich is highlighted the “Crypto-Asset Reporting Framework” published by the OECD