Galiana Richart, JorgeMartínez i Colomer, Daniel2024-07-302024-07-302024https://hdl.handle.net/2445/214786Treballs Finals del Màster Oficial de Comptabilitat i Fiscalitat, Facultat d'Economia i Empresa, Universitat de Barcelona. Curs: 2023-2024. Tutor: Jorge Galiana RichartThis 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.54 p.application/pdfengcc by-nc-nd (c) Martínez i Colomer, 2024http://creativecommons.org/licenses/by-nc-nd/3.0/es/Moneda electrònicaImpost sobre el valor afegitNormes comptablesTreballs de fi de màsterElectronic funds transfersValue-added taxAccounting standardsMaster's thesisinfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccess