Lineamientos Legales, Contables y Tributarios de las Criptomonedas en Colombia
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Universidad Santo Tomás, Bogotá, Colombia
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Las criptomonedas constituyen ecosistemas de pagos digitales cuya regulación legal, contable y tributaria aún presenta un marco ambiguo, lo que dificulta su clasificación e intervención normativa. Su crecimiento exponencial, impulsado por los avances tecnológicos y, especialmente, por su capitalización de mercado, plantea desafíos ineludibles. Aunque representan una oportunidad como medio de pago descentralizado y como activo de inversión, su alta volatilidad y la falta de regulación generan riesgos significativos para el sistema financiero, además de facilitar actividades ilícitas, lavado de activos y evasión fiscal. De ahí la urgencia de coordinar respuestas locales, regionales y globales en materia legal, contable y tributaria. Este artículo de reflexión, de enfoque cualitativo y alcance exploratorio y descriptivo, busca aportar algunos lineamientos en esta dirección para el contexto particular colombiano.
Cryptocurrencies are digital payment ecosystems operating within a still ambiguous legal, accounting, and tax framework, which hinders their classification and regulation. Their exponential growth—driven by technological advancements and, more notably, by their market capitalization—presents unavoidable challenges. While they offer opportunities for investment and serve as decentralized means of payment, their volatility and lack of regulation pose risks to the financial system, facilitate illicit activities, enable money laundering, and contribute to tax evasion. Therefore, it is urgent to coordinate local, regional, and global responses in legal, accounting, and tax matters. This reflective article adopts a qualitative approach with an exploratory and descriptive scope, aiming to provide guidelines in this direction for the specific Colombian context.
Cryptocurrencies are digital payment ecosystems operating within a still ambiguous legal, accounting, and tax framework, which hinders their classification and regulation. Their exponential growth—driven by technological advancements and, more notably, by their market capitalization—presents unavoidable challenges. While they offer opportunities for investment and serve as decentralized means of payment, their volatility and lack of regulation pose risks to the financial system, facilitate illicit activities, enable money laundering, and contribute to tax evasion. Therefore, it is urgent to coordinate local, regional, and global responses in legal, accounting, and tax matters. This reflective article adopts a qualitative approach with an exploratory and descriptive scope, aiming to provide guidelines in this direction for the specific Colombian context.
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Blockchain, criptomonedas, descentralización, finanzas, cryptocurrencies, Blockchain, decentralization, finance
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Derechos de autor 2025 Héctor Darío Betancur, Gladys Jhonson Gómez Torres
https://creativecommons.org/licenses/by-nc-sa/4.0
https://creativecommons.org/licenses/by-nc-sa/4.0