This article employs an analytical-descriptive methodology to understand the Bitcoin through an exhaustive investigation of its definition, operation and regulation; it explores, as well, national and international legislations to understand its tax audit, advantages and disadvantages. In addition, it analyzes the results of El Salvador after establishing Bitcoin as legal tender and examining a possible application in Colombia and assessing the challenges that could arise in that context. © 2024 Pontificia Universidade Catolica do Parana. All rights reserved.