Abstract
The aim of this research is to bring the reader closer to several concepts that are becoming more common day by day, and which find themselves in unstoppable development, such as blockchain technology, tokens, ICO (Initial Coin Offerings) or DAO (Decentralized Autonomous Organizations). Thus, the process of «tokenization», based on abstractly representing a value through the blockchain, is a transcendental innovation in areas such as the financial or the corporate spheres, where ICO —introducing a new business financing channel through the online sale of cryptographic assets— or DAO —entities managed in a decentralized way through smart contracts by tokens holders— come onto the scene. Likewise, their undeniable utilities will be enhanced, but the practical problems faced by these technological developments will also be analyzed, being the main one the regulatory uncertainty.
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