The main objective of the new legal concept is to offer permanent contracts in a sector that is highly affected by temporary and precarious employment, such as Science, Technology and Innovation.
A natural person who invests in cryptocurrencies will have to declare their profits in their income tax return, while a legal entity will have to declare their profits in their corporate income tax return.
There is no systematic preference in the selection of one approach over the other, since in both cases reliable comparables can be obtained and even a combination of the two approaches can be used.
In January 2021, the Government implemented a reform in the tax tranches of the PIT for labour income and there will be an increase of two percentage points, from 45% to 47%, for income above 300,000 euros.
Negative taxable bases (BINs) can be offset in subsequent tax periods without any time limit, although with a series of quantitative limitations depending on the amount of the entity’s turnover.