Blockchain technology is that it allows the decentralization of the Bitcoin currency, that is, that any user can issue criptomonedas and confirm transactions as you woulda bank. It is what is known as mining of bitcoins.
However, anonymity given the Bitcoin makes it in a redoubt that some used to hideillicit purposes, launder money from criminal activities (trade in weapons, drugs or terrorism) or simply to escape the tax.
As a measure to tackle this problem, the tax agency has put special interest in whichthe miners of bitcoin den high in Social Security. October 2015 established that bitcoin coins act as a means of payment and they should be considered as “trade effects, by what your transmission should be exempt from the tax and subject“.
I.e., miners changing first your bitcoin euros must be declared operations, assubject, but exonerated, no right to deduct the VAT paid to suppliers.
In addition the tax agency recalls that recognition of economic activity entails the need to contribute to social security, either as self-employed or as a society. For this reason, a society or to self-employed that undermines bitcoins, must declare the gain, the first through corporate tax and the second in the economic activities of the personal income TAX Declaration.
Although it will continue to exist the obligation to declare the operations subject but exonerated within the quarterly VAT, if we don’t want the National Bureau of investigation against fraud (ONIF) to send a request.