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606 0 GFMEYQ+CenturySchoolbook-Italic TrueType WinAnsi yes yes yes 604 0 Jhove (Rel. 1.28.0, 2023-05-18) Date: 2024-09-01 08:13:45 CEST RepresentationInformation: crotri_a2024n191p11iSPA.pdf ReportingModule: PDF-hul, Rel. 1.12.4 (2023-03-16) LastModified: 2024-07-24 07:41:36 CEST Size: 1198982 Format: PDF Version: 1.7 Status: Well-Formed and valid SignatureMatches: PDF-hul MIMEtype: application/pdf Profile: Linearized PDF, Tagged PDF PDFMetadata: Objects: 0 FreeObjects: 1 IncrementalUpdates: 0 DocumentCatalog: ViewerPreferences: HideToolbar: false HideMenubar: false HideWindowUI: false FitWindow: false CenterWindow: false DisplayDocTitle: true NonFullScreenPageMode: UseNone Direction: L2R ViewArea: CropBox ViewClip: CropBox PrintArea: CropBox PageClip: CropBox PageLayout: SinglePage PageMode: UseNone Language: es Outlines: Item: Title: APUNTES SOBRE EL TRATAMIENTOTRIBUTARIO DE CRIPTOACTIVOS Children: Item: Title: RESUMEN Item: Title: Palabras clave Item: Title: NOTES ON THE TAX TREATMENT OFCRYPTOASSETS Children: Item: Title: ABSTRACT Item: Title: Keywords: Item: Title: SUMARIO Children: Item: Title: 1. INTRODUCCIÓN Item: Title: 2. ASPECTOS TÉCNICOS Y JURÍDICOS DE LOS CRIPTOACTIVOS: SUCALIFICACIÓN COMO MANIFESTACIÓN DE CAPACIDAD ECONÓMICA Children: Item: Title: 2.1. Acercamiento básico a aspectos técnicos Item: Title: 2.2. Naturaleza jurídica de los criptoactivos Item: Title: 2.3. Los criptoactivos como manifestación de capacidad económica Item: Title: 3. LA ASUNCIÓN DE LOS CRIPTOACTIVOS POR EL SISTEMA TRIBUTARIO Children: Item: Title: 3.1. Las Fichas No Fungibles o Non Fungible Tokens Children: Item: Title: 3.1.1. Los NFT y la imposición directa Item: Title: 3.1.2. Los NFT y la imposición indirecta Item: Title: 3.2. Las fichas de pago o criptomonedas Children: Item: Title: 3.2.1. Concepto y clases Item: Title: 3.2.2. Particularidades técnicas de las criptomonedas Item: Title: 3.2.3. Naturaleza jurídica de las criptomonedas Item: Title: 3.2.4. La asunción de las criptomonedas por el sistema tributario Children: Item: Title: a) Imposición directa Item: Title: b) Imposición indirecta Item: Title: 3.3. Tratamiento fiscal de otros criptoactivos: fichas de inversión y utilidad Children: Item: Title: 3.3.1. Las fichas o tokens de inversión Item: Title: 3.3.2. Las fichas o tokens de utilidad o de consumo Item: Title: 4. 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FontFile2: true Encoding: WinAnsiEncoding ToUnicode: true Font: BaseFont: JDQWOK+CenturySchoolbook FontSubset: true FirstChar: 32 LastChar: 250 FontDescriptor: FontName: JDQWOK+CenturySchoolbook Flags: Serif, Nonsymbolic FontBBox: -165, -307, 1246, 1201 FontFile2: true Encoding: WinAnsiEncoding ToUnicode: true Font: BaseFont: GFMEYQ+CenturySchoolbook-Italic FontSubset: true FirstChar: 32 LastChar: 250 FontDescriptor: FontName: GFMEYQ+CenturySchoolbook-Italic Flags: Serif, Nonsymbolic, Italic FontBBox: -156, -307, 1235, 1113 FontFile2: true Encoding: WinAnsiEncoding ToUnicode: true Font: BaseFont: GFMEYQ+CenturySchoolbook-Italic FontSubset: true FirstChar: 32 LastChar: 250 FontDescriptor: FontName: GFMEYQ+CenturySchoolbook-Italic Flags: Serif, Nonsymbolic, Italic FontBBox: -156, -307, 1235, 1113 FontFile2: true Encoding: WinAnsiEncoding ToUnicode: true Font: BaseFont: JDQWOK+CenturySchoolbook FontSubset: true FirstChar: 32 LastChar: 250 FontDescriptor: FontName: JDQWOK+CenturySchoolbook Flags: Serif, Nonsymbolic FontBBox: -165, -307, 1246, 1201 FontFile2: true Encoding: WinAnsiEncoding ToUnicode: true Font: BaseFont: GFMEYQ+CenturySchoolbook-Italic FontSubset: true FirstChar: 32 LastChar: 250 FontDescriptor: FontName: GFMEYQ+CenturySchoolbook-Italic Flags: Serif, Nonsymbolic, Italic FontBBox: -156, -307, 1235, 1113 FontFile2: true Encoding: WinAnsiEncoding ToUnicode: true Font: BaseFont: JDQWOK+CenturySchoolbook FontSubset: true FirstChar: 32 LastChar: 250 FontDescriptor: FontName: JDQWOK+CenturySchoolbook Flags: Serif, Nonsymbolic FontBBox: -165, -307, 1246, 1201 FontFile2: true Encoding: WinAnsiEncoding ToUnicode: true Font: BaseFont: JDQWOK+CenturySchoolbook FontSubset: true FirstChar: 32 LastChar: 250 FontDescriptor: FontName: JDQWOK+CenturySchoolbook Flags: Serif, Nonsymbolic FontBBox: -165, -307, 1246, 1201 FontFile2: true Encoding: WinAnsiEncoding ToUnicode: true Font: BaseFont: GFMEYQ+CenturySchoolbook-Italic FontSubset: true FirstChar: 32 LastChar: 250 FontDescriptor: FontName: GFMEYQ+CenturySchoolbook-Italic Flags: Serif, Nonsymbolic, Italic FontBBox: -156, -307, 1235, 1113 FontFile2: true Encoding: WinAnsiEncoding ToUnicode: true Font: BaseFont: JDQWOK+CenturySchoolbook FontSubset: true FirstChar: 32 LastChar: 250 FontDescriptor: FontName: JDQWOK+CenturySchoolbook Flags: Serif, Nonsymbolic FontBBox: -165, -307, 1246, 1201 FontFile2: true Encoding: WinAnsiEncoding ToUnicode: true Font: BaseFont: GFMEYQ+CenturySchoolbook-Italic FontSubset: true FirstChar: 32 LastChar: 250 FontDescriptor: FontName: GFMEYQ+CenturySchoolbook-Italic Flags: Serif, Nonsymbolic, Italic FontBBox: -156, -307, 1235, 1113 FontFile2: true Encoding: WinAnsiEncoding ToUnicode: true Font: BaseFont: GFMEYQ+CenturySchoolbook-Italic FontSubset: true FirstChar: 32 LastChar: 250 FontDescriptor: FontName: GFMEYQ+CenturySchoolbook-Italic Flags: Serif, Nonsymbolic, Italic FontBBox: -156, -307, 1235, 1113 FontFile2: true Encoding: WinAnsiEncoding ToUnicode: true CIDFontType2: Font: BaseFont: GFMEYQ+CenturySchoolbook CIDSystemInfo: Registry: Adobe Registry: Identity Supplement: 0 FontDescriptor: FontName: GFMEYQ+CenturySchoolbook Flags: Serif, Symbolic FontBBox: -165, -307, 1246, 1201 FontFile2: true Font: BaseFont: GFMEYQ+CenturySchoolbook-Italic CIDSystemInfo: Registry: Adobe Registry: Identity Supplement: 0 FontDescriptor: FontName: GFMEYQ+CenturySchoolbook-Italic Flags: Serif, Symbolic, Italic FontBBox: -156, -307, 1235, 1113 FontFile2: true Font: BaseFont: GFMEYQ+CenturySchoolbook-Bold CIDSystemInfo: Registry: Adobe Registry: Identity Supplement: 0 FontDescriptor: FontName: GFMEYQ+CenturySchoolbook-Bold Flags: Serif, Symbolic FontBBox: -177, -319, 1388, 1137 FontFile2: true Font: BaseFont: GFMEYQ+TimesNewRomanPSMT CIDSystemInfo: Registry: Adobe Registry: Identity Supplement: 0 FontDescriptor: FontName: GFMEYQ+TimesNewRomanPSMT Flags: Serif, Symbolic FontBBox: -568, -307, 2000, 1007 FontFile2: true XMP: 2024-07-22T18:49:51+02:00 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