{"id":988946,"date":"2021-09-15T09:44:07","date_gmt":"2021-09-15T07:44:07","guid":{"rendered":"https:\/\/gcebollero.com\/control-de-la-comptabilitat-de-les-criptomonedes-per-a-invertir-en-elles\/"},"modified":"2026-09-15T16:08:53","modified_gmt":"2026-09-15T14:08:53","slug":"control-de-la-comptabilitat-de-les-criptomonedes-per-a-invertir-en-elles","status":"publish","type":"post","link":"https:\/\/gcebollero.com\/ca\/control-de-la-comptabilitat-de-les-criptomonedes-per-a-invertir-en-elles\/","title":{"rendered":"Control de la comptabilitat de les criptomonedes per a invertir en elles"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"988946\" class=\"elementor elementor-988946 elementor-4072\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b03fb4 e-flex e-con-boxed e-con e-parent\" data-id=\"1b03fb4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-9c7e6f8 elementor-widget elementor-widget-text-editor\" data-id=\"9c7e6f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Des de la seva aparici\u00f3 fa una d\u00e8cada les criptomonedes han suposat una revoluci\u00f3 en el tr\u00e0fic mercantil. Es fa imprescindible tenir alguna regulaci\u00f3 que ens permeti comprendre la <strong>comptabilitat de les criptomonedes<\/strong>. <\/p><p>Encara que la seva funci\u00f3 inicial era el seu <strong>\u00fas com a mitj\u00e0 de pagament<\/strong> cada vegada s\u2019utilitza m\u00e9s com una inversi\u00f3 per part de les empreses i particulars. Aix\u00f2 ens genera el dubte de com hem de gestionar la comptabilitat de les criptomonedes: <\/p><p><strong>Es considera moneda estrangera?<\/strong><\/p><p>La comptabilitzem com inversi\u00f3 en actius financers?<\/p><p>Com exist\u00e8ncies?<\/p><p><strong>\u00c9s un actiu intangible?<\/strong><\/p><p>Com sempre que apareix algun producte nou normalment cau durant un temps en un buit legal que fa dif\u00edcil la seva interpretaci\u00f3. A el <strong>no haver-hi una legislaci\u00f3 clara<\/strong> hem de fer \u00fas de les normes comptables existents i de diverses consultes i opinions sobre aquest tema per a saber com hem d\u2019actuar. <\/p><h3>Qu\u00e8 \u00e9s una criptomoneda i per a qu\u00e8 s\u2019utilitza?<\/h3><p>\u00c9s una moneda digital i virtual m\u00e9s segura, m\u00e9s \u00e0gil i amb menys costos que la moneda convencional. El valor de la moneda li ho atorga la pr\u00f2pia xarxa i no \u00e9s necess\u00e0ria la intervenci\u00f3 d\u2019un sistema de compensaci\u00f3 o d\u2019un banc.<br \/>Una manera d\u2019entendre a qu\u00e8 ens estem referint pot ser veient els seus diferents usos. Els usos que se li poden donar a les criptomonedes no difereixen molt als de qualsevol divisa i s\u00f3n aquests:  <\/p><h3>Mitj\u00e0 de pagament virtual:<\/h3><p>S\u2019utilitza com a forma de pagament d\u2019un b\u00e9 o un servei a trav\u00e9s de diners digitals com si es tract\u00e9s d\u2019una moneda de curs legal. \u00c9s la seva funci\u00f3 original, la de ser element d\u2019intercanvi en operacions de compravenda de productes i serveis. <\/p><h3>Inversi\u00f3 de car\u00e0cter especulatiu:<\/h3><p>Es tractaria d\u2019una inversi\u00f3 com qualsevol altra que fem en compra d\u2019accions d\u2019alt risc. Tindria car\u00e0cter especulatiu perqu\u00e8 la nostra intenci\u00f3 seria comprar-la a un determinat preu per a vendre-la en un futur pr\u00f2xim i obtenir una plusv\u00e0lua. <\/p><p>No existeix una regulaci\u00f3 espec\u00edfica que reguli aquest tipus de \u201cmoneda\u201d. Si a aix\u00f2 li afegim els diferents usos que hem comentat se li pot donar, fa que sorgeixin molts dubtes de com fer-ho. Basarem la nostra conclusi\u00f3 en la legislaci\u00f3 general i en el pronunciat fins ara pel ICAC i la Direcci\u00f3 General de Tributs.  <\/p><p>L\u2019opini\u00f3 del ICAC ve en la consulta 4 del BOICAC 120 de desembre de 2019 que d\u2019una manera molt resumida ens porta a la seg\u00fcent conclusi\u00f3:<br \/><em>\u201cL\u2019Institut de Comptabilitat i Auditoria de Comptes (ICAC) considera a les criptomonedes com a exist\u00e8ncies, subgrup 30, en el cas en qu\u00e8 l\u2019empresa es dediqui a la compravenda de criptomonedes. Quan l\u2019\u00fas sigui el d\u2019inversi\u00f3, el tractament ser\u00e0 el d\u2019immobilitzat intangible, subgrup 20.\u201d<\/em><\/p><p>En definitiva podem dir que la comptabilitat dependr\u00e0 i de l\u2019\u00fas que es faci d\u2019elles.<\/p><h3>Compravenda de criptomonedes com a activitat principal d\u2019una empresa:<\/h3><p>Ens referim a aquelles societats l\u2019activitat de les quals no sigui una altra que la compravenda de criptomonedes. En aquest cas tindran la consideraci\u00f3 de \u00abExist\u00e8ncies\u00bb i es regiran per la seva norma 10a de registre i valoraci\u00f3 del PGC. <\/p><p>La compra de la moneda ser far\u00e0 pel seu preu d\u2019adquisici\u00f3 i la seva valoraci\u00f3 final es far\u00e0 atenent els criteris que accepta el PGC del FIFO i PMP.<\/p><p>En tractar-se d\u2019exist\u00e8ncies, en el moment del tancament s\u2019haur\u00e0 de considerar la possibilitat de la seva deterioraci\u00f3 per a dotar, si correspon, la correcci\u00f3 valorativa.<\/p><h3>Criptomoneda com a inversi\u00f3:<\/h3><p>Encara que es tracti d\u2019una inversi\u00f3, la seva valoraci\u00f3 no s\u2019ajustar\u00e0 als actius financers (com podria pensar-se en un primer moment.) La inversi\u00f3 en criptomonedes vinculades com a inversi\u00f3 de manera permanent a l\u2019empresa, tindran la consideraci\u00f3 de \u00abImmobilitzat intangible\u00bb i es comptabilitzar\u00e0 en el subgrup 20.<\/p><p>Atendrem per tant a la norma 5\u00e8 de Registre i Valoraci\u00f3 del PGC (i no a la 9a) Es comptabilitzen inicialment pel seu cost (equivalent al valor raonable de la contraprestaci\u00f3 lliurada). Si les criptomonedes s\u2019han adquirit en el mercat s\u2019inclour\u00e0 com a valor inicial el preu d\u2019adquisici\u00f3 i les despeses de comissi\u00f3 associats a aquesta operaci\u00f3. <\/p><p>A l\u2019hora de realitzar la seva valoraci\u00f3 posterior, en tractar-se d\u2019actius intangibles hauran de tenir-se en compte tant l\u2019amortitzaci\u00f3 com les seves possible deterioracions. Recordem que ara tots els b\u00e9ns d\u2019immobilitzat intangible s\u2019han d\u2019amortitzar. Si es desconeix la seva vida \u00fatil (seria el nostre cas) es far\u00e0 en 10 anys.  <\/p><h3>Criptomoneda com a mitj\u00e0 de pagament en la compravenda de b\u00e9ns i serveis:<\/h3><p>Ens referim a una transacci\u00f3 on es compra un b\u00e9 o es rep un servei que ser\u00e0 pagat amb criptomonedes. El seu tractament comptable ser\u00e0 el d\u2019una permuta comercial. Sabem que s\u2019ent\u00e9n per permuta comercial l\u2019intercanvi de dos actius de diferent naturalesa. L\u2019operaci\u00f3 pot generar tant un benefici com una p\u00e8rdua.   <\/p><p><strong>En aquesta operaci\u00f3 es produeixen dos moments:<\/strong><\/p><ul><li><strong>Compra de la criptomoneda:<\/strong><br \/>Quan una empresa vol pagar productes i serveis a una altra mitjan\u00e7ant criptomonedes haur\u00e0 de comprar-les en el mercat.<br \/>En el moment que es compren les criptomonedes amb diners de curs legal es produeix l\u2019activaci\u00f3 d\u2019un efecte comercial en l\u2019actiu corrent o en l\u2019actiu no corrent. S\u2019ha de comptabilitzar un efecte comercial en l\u2019actiu en el compte 450 si \u00e9s a curt termini o en el compte 583 per al llarg termini.  Aquest tractament com \u201cAltres efectes comercials\u201d emana de la resoluci\u00f3 de la Direcci\u00f3 General de Tributs.<\/li><li><strong>Pagament amb les criptomonedes els productes o serveis:<\/strong><br \/>En el moment en qu\u00e8 paguem el producte o servei amb les criptomonedes estem fent un intercanvi d\u2019actius. Parlem per tant d\u2019una permuta comercial d\u2019actius que suposa donar de baixa l\u2019actiu que lliurem i d\u2019alta el que rebem. L\u2019operaci\u00f3 donar\u00e0, per tant, a una p\u00e8rdua o a un benefici.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Tot i el risc financer produ\u00eft per la seva volatilitat i fluctuacions, l&#8217;\u00fas i l&#8217;acceptaci\u00f3 de la criptomonedes no ha parat de cr\u00e9ixer. <\/p>\n","protected":false},"author":1,"featured_media":988947,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[120],"tags":[130],"class_list":["post-988946","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptable","tag-criptomonedes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Control de la comptabilitat de les criptomonedes per a invertir en elles - Cebollero<\/title>\n<meta name=\"description\" content=\"Tot i el risc financer produ\u00eft per la seva volatilitat i fluctuacions, l&#039;\u00fas i l&#039;acceptaci\u00f3 de la criptomonedes no ha parat de cr\u00e9ixer.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gcebollero.com\/ca\/control-de-la-comptabilitat-de-les-criptomonedes-per-a-invertir-en-elles\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Control de la comptabilitat de les criptomonedes per a invertir en elles - 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