Criptomonedas y Derecho Concursal

  1. CÉSAR GILO GÓMEZ 1
  1. 1 Universidad de Salamanca
    info

    Universidad de Salamanca

    Salamanca, España

    ROR https://ror.org/02f40zc51

Journal:
Revista Aranzadi Doctrinal

ISSN: 1889-4380

Year of publication: 2023

Issue: 5

Type: Article

More publications in: Revista Aranzadi Doctrinal

Abstract

The phenomenon of cryptocurrencies is already unstoppable. Although we are dealing with a financial asset with a significant risk in its investment derived from the high volatility that has been demonstrating in the market, the use of virtual currency as a vehicle for transactions and especially as an investment asset is a reality. As a result, the effects that will occur in the competitions of creditors where these assets are present, which must be processed with the peculiarities that the virtual currency requires, either as part of the debtor’s inventory or because we are facing the insolvency of a company specialized in its exchange.