{"id":23774,"date":"2021-08-25T09:09:55","date_gmt":"2021-08-25T14:09:55","guid":{"rendered":"https:\/\/taxprocenter.proconnect.intuit.com\/?p=23774"},"modified":"2022-08-05T10:28:59","modified_gmt":"2022-08-05T15:28:59","slug":"consideraciones-fiscales-de-cripto-2-0-para-profesionales","status":"publish","type":"post","link":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/consideraciones-fiscales-de-cripto-2-0-para-profesionales\/","title":{"rendered":"Cripto 2.0: consideraciones fiscales para profesionales"},"content":{"rendered":"<p>Mientras los criptoactivos contin\u00faan demostrando niveles significativos de volatilidad, existen varias cuestiones que los profesionales de impuestos deben conocer y comprender. Espec\u00edficamente, y despu\u00e9s de lo que fue una temporada de impuestos tumultuosa de 2020, el estado y tratamiento tributario de los criptoactivos a\u00fan tienen bastante ambig\u00fcedad e incertidumbre asociadas con ellos.<span class=\"Apple-converted-space\">\u00a0<\/span>Tan solo en 2020, un nuevo modelo de negocios relacionado a la cadena de bloques y criptoactivos \u2013 espec\u00edficamente finanzas descentralizadas (DeFi) y tokens no fungibles (NFT) \u2013 irrumpi\u00f3 en la escena. Adem\u00e1s de generar bastante entusiasmo y noticias titulares, estos nuevos modelos de negocios relacionados con criptoactivos tambi\u00e9n han generado una gran cantidad de preguntas sobre impuestos.<\/p>\n<p>Por agotadores que hayan sido los impuestos sobre los criptoactivos en el pasado, la continua aplicaci\u00f3n diferenciada de los criptoactivos significa que surgir\u00e1n nuevas preguntas en el horizonte. Esto es especialmente cierto para los clientes que entraron al espacio de los criptoactivos apenas durante el 2020 y podr\u00edan inadvertidamente haberse involucrado con estos temas nuevos. A medida que la planificaci\u00f3n para el a\u00f1o fiscal 2021 y las declaraciones trimestrales se aceleran, analicemos algunos de los elementos que podr\u00edan aparecer por su escritorio.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<h2>\u00bfQu\u00e9 son DeFi y NFT?<\/h2>\n<p>DeFi es un intento de replicar los productos y servicios bancarios, incluyendo otorgar pr\u00e9stamos, obtener pr\u00e9stamos y ganar intereses sin la necesidad de una instituci\u00f3n financiera tradicional. Han surgido numerosas organizaciones que proporcionan estos servicios, por lo que no ser\u00eda demasiado extremo suponer que algunos de sus clientes podr\u00edan tener fondos en entidades como BlockFi, Compound y otras empresas.<\/p>\n<p>Los NFT son una combinaci\u00f3n interesante de coleccionables digitales con la capacidad de monetizar, y ahora, licenciar la propiedad intelectual. Hacer un an\u00e1lisis profundo sobre los NFT ser\u00eda un art\u00edculo completo, o una serie completa de art\u00edculos, pero resumirlo como la monetizaci\u00f3n de la propiedad intelectual tiene sentido para fines de planificaci\u00f3n fiscal.<\/p>\n<p>Estas son algunas de las consideraciones fiscales relacionadas con DeFi y NFTs:<\/p>\n<p><b>DeFi es ingreso ordinario.<span class=\"Apple-converted-space\">\u00a0 <\/span><\/b>Si bien no existe una gu\u00eda oficial espec\u00edfica de criptoactivos en relaci\u00f3n a DeFi, el consenso general ha sido que las ganancias, monedas, o tokens relacionados con DeFi, se trataran como ingresos ordinarios. Existe una variedad de t\u00e9rminos utilizados para describir las operaciones de DeFi, que incluyen simplemente ganar intereses denominados en criptoactivos, miner\u00eda de liquidez, recompensas de bloque, recompensas de participaci\u00f3n, cultivo de rendimiento y suministro de liquidez para grupos de miner\u00eda. Sin embargo, si su cliente est\u00e1 involucrado en este tipo de operaciones, habr\u00e1 una obligaci\u00f3n tributaria asociada a estas.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p><b>Ganado versus recibido. <\/b>Una pregunta de mucho debate en este momento entre los profesionales es \u00bfexactamente cu\u00e1ndo un contribuyente tiene ingresos imponibles y, por extensi\u00f3n, una deuda tributaria? Esto aplica especialmente a los contribuyentes que han recibido recompensas en bloque o recompensas de participaci\u00f3n, o se les hayan enviado las monedas o tokens por <em>airdrop<\/em>. El punto importante del argumento, que a\u00fan sigue sin resolver, es si el contribuyente tiene alguna obligaci\u00f3n, incluso si estas recompensas o monedas\/tokens est\u00e1n bloqueadas durante un periodo determinado.<\/p>\n<p><b>\u00bfQui\u00e9n debe por los NFT? <\/b>A primera vista, la pregunta sobre qui\u00e9n adeuda los impuestos por los NFT deber\u00e1 ser relativamente sencilla. Suponiendo que un individuo acu\u00f1a o crea el NFT y se lo vende a otro individuo, el precio de venta debe servir como la base para calcular las obligaciones tributarias. Sin embargo, la conversaci\u00f3n acerca de los impuestos a los NFT no se detiene all\u00ed. En reconocimiento del hecho de que simplemente tratar los NFT como objetos de colecci\u00f3n podr\u00eda no crear un mercado s\u00f3lido y sostenible, recientemente surgi\u00f3 un nuevo elemento: los derechos de licencia.<\/p>\n<p>Si un contribuyente compra un NFT, posee los derechos a este token \u00fanico, pero no necesariamente el activo subyacente. Este token podr\u00eda incluir derechos de licencia. Dapper Labs fue el primero en crear y comercializar una opci\u00f3n de este tipo, pero otras organizaciones tambi\u00e9n se han actualizado recientemente. La conclusi\u00f3n: si un cliente compr\u00f3 un NFT, tambi\u00e9n es posible que tenga ingresos imponibles, dependiendo de que ese NFT haya incluido una opci\u00f3n de licencia y esa opci\u00f3n se haya ejercido.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p><b>Sean proactivos con la planificaci\u00f3n de impuestos<\/b><\/p>\n<p>La temporada de impuestos de 2020 fue agotadora, y la planificaci\u00f3n fiscal para las obligaciones de 2021 no parece ser ni m\u00e1s suave, ni m\u00e1s sencilla. Dicho esto, vale la pena seguir vigilando este tema y seguir haciendo preguntas proactivas sobre si sus clientes han invertido en criptoactivos o se han afiliado con estos durante 2021.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p>Especialmente con los casos de usos nuevos e innovadores, como los DeFi y NFTs, que aparecieron en la escena durante el \u00faltimo a\u00f1o, es doblemente importante asegurarse que todas las bases est\u00e9n cubiertas. La planificaci\u00f3n de los impuestos sobre los criptoactivos siempre ha sido un asunto complicado, y se volver\u00e1 a\u00fan m\u00e1s complejo en el futuro. Como siempre, los clientes buscar\u00e1n a los profesionales y despachos que son proactivos, tienen los conocimientos y est\u00e1n bien informados para asesorarlos sobre estos temas emergentes.<\/p>\n<p><span class=\"Y2IQFc\" lang=\"es\"><strong>Nota editorial:<\/strong>\u00a0Aseg\u00farese de leer el otro <a href=\"http:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/tiempo-de-impuestos-criptograficos-consideraciones-para-el-ano-2020\/\"title=\"\"  target=\"_blank\" rel=\"false noopener\">art\u00edculo<\/a> de Sean Stein Smith sobre criptomonedas.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Obtenga un resumen r\u00e1pido de las consideraciones fiscales para los activos de criptomoneda del Dr. Sean Stein Smith, CPA.<\/p>\n","protected":false},"author":144649014,"featured_media":23378,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rkv_browse_by_id":0,"rkv_cta_id":0,"rkv_optimize_for_pagespeed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"useModifiedDate":false,"customPublishDate":"","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false},"categories":[509474089],"tags":[646041854,646041827],"intuit_collection":[],"intuit_series":[],"coauthors":[646041807],"class_list":["post-23774","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-law-and-news","tag-spanish-translation","tag-crypto"],"header_image":"","yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - 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