Publicación:

Reglamentación y seguridad jurídica de las criptomonedas en el Estado colombiano

Resumen

The digital age brought with it a new way of shopping, even without physical money and without banks. Bringing various challenges to the economy, the law and the financial system; cryptocurrencies or virtual currencies are still unknown to many, but beneficial to others. At the beginning of this novel currency everything was going well, but after a couple of years of entering the market, various attacks on their security were evidenced, causing the hacking of several accounts that had large bitcoins, which was the first cryptocurrency of great recognition and acceptance. This fact initially caused its boom to decline, causing a collapse of the currencies, having the security was quite weak because they could hack your accounts and steal the assets there are consigned, this bad streak lasted very little, sometime later it was potentiated and, in several countries, it was recognized as legal currency. Cryptocurrencies were born as a new way to generate wealth for those who trade and acquire services and goods without intermediaries, this generates a great problem for the financial system, as the main function of financial institutions is to be intermediaries of custody, management and official money operations; in the same way, there is control over the transactions made to banks and people; This control is handed over to the State entities in charge of collecting taxes from legal and natural persons, depending on the income and expenses they have reported. In Colombia, the Banco de la Republica has not recognized cryptocurrencies, as a legal currency for use in Colombian territory, due to the previous premise, transactional operations that are served in favor of currencies would not be taken into account either. virtual; considering and asking: should people report it as an asset on their income tax return if it doesn't have legal backing? This question tends to be answered when assets are generated thanks to virtual currencies. This research is ongoing and is part of the legal monograph called "regulation and legal security of cryptocurrency in the colombian state" presented at the research seedbed: Technology, Law and Business of the Faculty of Law of the Cooperative University of Colombia, Cali headquarters, led by the Teacher: Lainiver Mendoza Munar.