Tratamiento fiscal de la enajenación de tokens inmobiliarios en Argentina en cabeza de personas humanas

Marcos Zoccaro
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Marcos Zoccaro: Facultad de Ciencias Económicas, Universidad Nacional de La Plata. Facultad de Ciencias Económicas, Universidad de Buenos Aires. Facultad de Ciencias Económicas, Universidad de Belgrano. Argentina.

Proyecciones, IIEC, Univeridad Nacional de La Plata., 2021, issue 15, 33-40

Abstract: This paper will analyse the tax treatment in Argentina applicable to transactions involving the purchase and sale of tokenised real estate assets. The current tax framework after the 2018 reform will be studied, emphasising the national income tax and the provincial tax on gross income. In this way, an attempt will be made to arrive at a possible regulatory framework for the aforementioned activity.

Keywords: tokenisation; blockchain; taxes; real estate. (search for similar items in EconPapers)
JEL-codes: E62 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:lap:proyec:18

DOI: 10.24215/26185474e015

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