Blockchain and smart contracts with regards to the Property Transfer Tax and Stamp Duty

Abstract

Blockchain and smart contracts are two emerging and independent technologies that are progressively gaining social relevance. This article analyses both technologies from a taxation perspective. More specifically, the article analyses the relationship between both technologies and the Spanish Property Transfer Tax and Stamp Duty, regulated by the Royal Decree 1/1993, of 24 September and its corresponding regulation.

Keywords

• blockchain, smart contract, taxation