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Authors
Abstract(s)
O presente estudo propõe-se abordar como devem ser tributados, em Portugal, os rendimentos derivados das criptomoedas. De forma a podermos compreender a envolvente das criptomoedas, foi necessário estudar todas as suas temáticas, nomeadamente, o seu enquadramento legal, a linguística subjacente a este tipo de ativos, bem como a sua contextualização histórica e o seu aparecimento em Portugal. Como não estamos perante uma questão consensual, efetuamos uma pesquisa exaustiva sobre a tributação deste tipo de moedas em países como os Estados Unidas da América (EUA), a China, a Bélgica e, obviamente, Portugal, por forma a inferir os diferentes critérios de tributação. Com isto, pretendíamos ter uma ideia geral do que acontece a nível mundial e europeu, o que justifica a escolha dos países supracitados. Por fim, foi também relevante analisar as novas alterações do Orçamento do Estado 2023 (OE 2023), uma vez que surgiram alterações relevantes para o estudo.
The present study proposes to address how income derived from cryptocurrencies should be taxed in Portugal. In order to be able to understand the environment of cryptocurrencies, it was necessary to study all its themes, namely, its legal framework, the language underlying this type of asset, as well as its historical context and its appearance in Portugal. As this is not a consensual issue, we carried out an exhaustive research on the taxation of this type of currency in countries such as the United States of America, China, Belgium and, obviously, Portugal, in order to infer the different taxation criteria. With this, we intended to have a general idea of what happens at a world and European level, which justifies the choice of the aforementioned countries. Finally, it was also relevant to analyze the new amendments to the State Budget 2023, since relevant changes for the study emerged.
The present study proposes to address how income derived from cryptocurrencies should be taxed in Portugal. In order to be able to understand the environment of cryptocurrencies, it was necessary to study all its themes, namely, its legal framework, the language underlying this type of asset, as well as its historical context and its appearance in Portugal. As this is not a consensual issue, we carried out an exhaustive research on the taxation of this type of currency in countries such as the United States of America, China, Belgium and, obviously, Portugal, in order to infer the different taxation criteria. With this, we intended to have a general idea of what happens at a world and European level, which justifies the choice of the aforementioned countries. Finally, it was also relevant to analyze the new amendments to the State Budget 2023, since relevant changes for the study emerged.
Description
Keywords
Criptomoedas Tributação Bitcoin Moeda virtual Imposto sobre o rendimento Imposto sobre o valor acrescentado Imposto do selo Cryptocurrencies Taxation Digital bitcoin Income tax Value added tax Stamp duty