CRYPTOCURRENCY INFORMATION
Having cryptocurrencies does not imply they have to be declared. The obligation arises when they are sold. As with stocks, the fact of having cryptocurrencies does not imply that they are taxable. Obligations come when profit is made out of them usually at the moment of selling.
FOUR SECTIONS WHEN TO DECLARE CRYPTOCURRENCIES
Depending on the type of movement, we must declare them in each corresponding section. Here are four well differentiated options.
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Gains and losses by transmission: for the trade and exchange of cryptocurrencies.
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Capital returns: interest, stacking and returns generated by having cryptocurrencies.
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Earnings and losses without transmission: airdrops, referrals, prizes and coins that are obtained without being bought directly.
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Economic activity: mining, trading or selling for third parties.
USD RATE DECEMBER 13, 2021 = $ 3.981,16 COP
USD AVERAGE RATE 2021 = $ 3.743,09 COP