{"id":1248,"date":"2023-10-17T18:38:00","date_gmt":"2023-10-17T18:38:00","guid":{"rendered":"https:\/\/planningtax.com\/?p=1248"},"modified":"2023-10-24T01:01:27","modified_gmt":"2023-10-24T01:01:27","slug":"concepto-unificado-sobre-criptoactivos","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/concepto-unificado-sobre-criptoactivos\/","title":{"rendered":"Concepto Unificado sobre Criptoactivos"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>1.1.1.1. \u00bfQu\u00e9 son los criptoactivos?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El concepto de criptoactivos se ha empleado como el t\u00e9rmino gen\u00e9rico para denominar a ciertos activos, criptogr\u00e1ficamente seguros, cuyo uso o propiedad es frecuentemente registrado en una cadena de bloques (blockchain) conocida como un libro p\u00fablico de contabilidad (distributed ledger) y cuyo objeto principal es realizar transacciones de manera r\u00e1pida, segura y sin ning\u00fan intermediario.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As\u00ed, de conformidad con su prop\u00f3sito y naturaleza particular, existen diferentes tipos de criptoactivos tales como valores negociables \u201ctokenizados\u201d, security tokens, utility tokens, asset tokens y tokens con finalidad de pago (estabilizados y no estabilizados), entre otros.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para efectos tributarios, los criptoactivos: (i) son considerados como bienes inmateriales o incorporales, susceptibles de ser valorados, (ii) forman parte del patrimonio, y (iii) pueden conducir a la obtenci\u00f3n de ingresos.<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/planningtax.com\/wp-content\/uploads\/2023\/10\/Concepto-Unificado-DIAN-1621-de-2023-Criptoactivos.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Concepto-Unificado-DIAN-1621-de-2023-Criptoactivos.\"><\/object><a id=\"wp-block-file--media-06b007ad-de8b-4367-9c15-c9eda1f3fb05\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2023\/10\/Concepto-Unificado-DIAN-1621-de-2023-Criptoactivos.pdf\">Concepto-Unificado-DIAN-1621-de-2023-Criptoactivos<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2023\/10\/Concepto-Unificado-DIAN-1621-de-2023-Criptoactivos.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-06b007ad-de8b-4367-9c15-c9eda1f3fb05\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>1.1.1.1. \u00bfQu\u00e9 son los criptoactivos? El concepto de criptoactivos se ha empleado como el t\u00e9rmino gen\u00e9rico para denominar a ciertos activos, criptogr\u00e1ficamente seguros, cuyo uso o propiedad es frecuentemente registrado en una cadena de bloques (blockchain) conocida como un libro p\u00fablico de contabilidad (distributed ledger) y cuyo objeto principal es realizar transacciones de manera r\u00e1pida, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1249,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1248","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades"],"_links":{"self":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1248","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/comments?post=1248"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1248\/revisions"}],"predecessor-version":[{"id":1251,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1248\/revisions\/1251"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media\/1249"}],"wp:attachment":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media?parent=1248"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=1248"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=1248"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}