Template-Type: ReDIF-Article 1.0
Author-Name: Marcos Zoccaro
Author-Workplace-Name: 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.
Title: Tratamiento fiscal de la enajenación de tokens inmobiliarios en Argentina en cabeza de personas humanas
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.
Classification-JEL: E62
Keywords: tokenisation, blockchain, taxes, real estate.
Journal: Proyecciones
Pages: 33-40
Issue: 15
Number: 4
Year: 2021
Month: January-December
DOI:https://doi.org/10.24215/26185474e015
File-URL: https://revistas.unlp.edu.ar/proyecciones/article/view/12595
File-Format: Application/pdf
Handle: RePEc:lap:proyec:18