In Colombia, government entities face new challenges in the development, management, control and regulation of generating a legal guideline regarding the new definition of virtual currencies. Their operations as deposits on virtual platforms such as Brokers or blockchain must be monitored and controlled. The lack of information on this topic leads to gaps being left for taxpayers and advantages and disadvantages will be analyzed from a point of view that allows us to demonstrate that this currency can revolutionize and change the way of seeing money and, on the other hand, the management of virtual platforms are stipulated in a legal norm thus having correct supervision of virtual money in Colombia. With this we can see that in Colombia and in the world the way of making money or getting money is becoming completely virtual, that is why the need to control these currencies and begin to lead the world to make these currencies part of daily life and a form of income in the world With all this we can see that virtual currencies are a reality in the world.