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- Title
El Blockchain i el smart contract en relació a l'Impost sobre les Transmissions Patrimonials i els Actes Jurídics Documentats.
- Authors
Belda, Ignasi
- Abstract
Blockchain and smart contracts are two emerging and independent technologies that are progressively gaining social relevance. This article analyses both technologies from a taxation perspective. More specifically, the article analyses the relationship between both technologies and the Spanish Property Transfer Tax and Stamp Duty, regulated by the Royal Decree 1/1993, of 24 September and its corresponding regulation.
- Subjects
INHERITANCE &; transfer tax; STAMP duties; PROPERTY tax; TECHNOLOGICAL innovations; TAXATION
- Publication
IDP: Revista de Internet, Derecho y Politica, 2019, Vol 29, p1
- ISSN
1699-8154
- Publication type
Article
- DOI
10.7238/idp.v0i29.3183