Carregant...
Tipus de document
Treball de fi de màsterData de publicació
Llicència de publicació
Si us plau utilitzeu sempre aquest identificador per citar o enllaçar aquest document: https://hdl.handle.net/2445/214786
Analysis of the accounting and tax treatment of ingame virtual currencies in Spain.
Títol de la revista
Autors
Director/Tutor
ISSN de la revista
Títol del volum
Recurs relacionat
Resum
This paper addresses the existing need for information on the accounting and tax treatment under Spanish regulation and IFRS of unidirectional flow currencies, which have become key revenue drivers of an expanding video game industry. Through meticulous analysis of the accounting regulations, it determines that under both standards, the purchase of virtual currency does not constitute an independent obligation and should be treated as a nonrefundable customer deposit. Revenue should be recognised based on the characteristics and usage patterns of the acquired items. Corporate income tax requires no adjustments if the outlined framework is followed. Virtual currencies are categorised as vouchers for VAT, with taxation based on the ability to determine the tax accrued at issuance. The outlined treatment was validated with the accounts of real video game companies adhering to IFRS.
Descripció
Treballs Finals del Màster Oficial de Comptabilitat i Fiscalitat, Facultat d'Economia i Empresa, Universitat de Barcelona. Curs: 2023-2024. Tutor: Jorge Galiana Richart
Matèries (anglès)
Citació
Col·leccions
Citació
MARTÍNEZ I COLOMER, Daniel. Analysis of the accounting and tax treatment of ingame virtual currencies in Spain.. [consulta: 24 de gener de 2026]. [Disponible a: https://hdl.handle.net/2445/214786]