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Mediante doctrina la Autoridad Tributaria conceptu\u00f3: \u201cAunado a lo antepuesto, ya que los criptoactivos son considerados por esta Entidad como \u201cbienes inmateriales o incorporales susceptibles de ser valorados\u201d (subrayado fuera de texto) (cfr. Oficio No. 035238 de diciembre 21 de 2018), la peticionaria deber\u00e1 observar, entre otras disposiciones, los siguientes art\u00edculos del Decreto 1625 de 2016: 1.2.4.5.1. (retenci\u00f3n en la fuente en la enajenaci\u00f3n de activos fijos), 1.2.4.6.1. (retenci\u00f3n en la fuente en la adquisici\u00f3n de bienes) y 1.2.4.11.1. 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