Unión europea, mercado de criptoactivos y tributación
| Pages | 149-178 |
| Date | 01 January 2025 |
| Author | Ismael Montealegre Torres |
| Subject Matter | Derecho Público y Administrativo |
Unión europea,
mercado de criptoactivos y tributación
Ismael MONTEALEGRE TORRES
Resumen: Desde la aparición de los Criptoactivos
en la palestra mundial, la Unión Europea se había
mantenido relativamente al margen en cuanto a su
control; sin embargo, en los últimos años, ha desper-
tado su interés al evidenciar los grandes beneficios
económicos que se generan en ese mercado. Particu-
larmente, este trabajo desarrolla las nociones gene-
rales de la nueva regulación MiCA, así como sus im-
plicaciones para los domiciliados y no domiciliados
en Europa. Asimismo, hacemos breves comparacio-
nes de las obligaciones de transferencia de informa-
ción, con el Intercambio Automático de Información
a los efectos financieros y fiscales; culminando con
un breve acercamiento al proyecto del Euro Digital.
Abogado egresado de la Universidad Santa María; realizó estudi os en
la Especialización de Derecho Tributario en la Universidad Central de
Venezuela; realizó estudios en el Doctorado en Derecho en la Universi-
dad Católica Andrés Bello; ha realizado diversos cursos y diplomados
en materia tributaria, de comercio electrónico, criptoactivos y tec nolo-
gía Blockchain. Fue profesor de la cátedra “Tributación del Comercio
Electrónico” en la Universidad Católica Andrés Bello. Miembro de nú-
mero de la Asociación Venezolana de Derecho Tributario y de la Aso-
ciación Venezolana de Arbitraje.
ISMAEL MONTEALEGRE TORRES
UNIÓN EUROPEA, MERCADO DE CRIPTOACTIVOS Y TRIBUTACIÓN
150
Palabras clave: Unión Europea, MiCA, Markets in
Crypto-Assets, criptoactivos, criptomonedas, reglamento,
evolución mercado criptoactivos, criptomonedas es-
tables, intercambio automático de información, euro
digital.
Abstract: Since the emergence of crypto-assets on the
world stage, the European Union has remained relatively
aloof in terms of their control; however, in recent years,
the EU has awakened its interest by demonstrating the
great economic benefits generated in that market. This pa-
per develops the general concepts of the new MiCA regu-
lation, as well as its implications for Europe residents and
aliens. We also made a brief comparison of the information
transfer obligations and the Automatic Exchange of Infor-
mation for financial and tax purposes; concluding with a
brief approach to the Digital Euro project.
Keywords: European Union, MiCA, cryptoasset mar-
kets, cryptoassets, cryptocurrencies, regulation, cryptoas-
set market development, stablecoins, automatic exchange
of information, digital euro.
Sumario:
I. INTRODUCCIÓN: EVOLUCIÓN DE LA VORACIDAD RE-
GULATORIA MUNDIAL EN MATERIA DE CRIPTOACTI-
VOS; REFRESCANDO HECHOS Y CONCEPTOS CLAVES. II.
LEY MICA: GENERALIDADES. III. INTERCAMBIO AUTO-
MÁTICO DE INFORMACIÓN: LA INNECESARIA BATALLA
ENTRE EL INGENIO DE LA PRIVACIDAD Y LA INEFICIEN-
CIA FINANCIERA DE LOS ESTADOS. IV. STABLECOINS Y
EL “EURO DIGITAL”. V. CONCLUSIÓN. BIBLIOGRAFÍA.
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