| Sumario: | This document reviews the definition of Blockchain and its application in cryptocurrencies; as its subsequent development allowed the same principle to be applied in others of greater scope, such as the assurance and formulation of smart contracts in relation to rights and obligations associated with cryptoassets and liabilities. The reading that financial and academic institutions have of the Blockchain, withoutneglecting their negative characteristics, associated to a greater extent with the opacity between the intervening parties and the impact that their mining has on the environment. In addition, its tax treatment is highlighted in some countries, which contributes to its progressive formalization.
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