A tributação de criptoativos em sede de IRS

  • Miguela Maria Pavão Sá e Melo Caldeira (Student)

Student thesis: Master's Thesis

Abstract

This dissertation aims to analyse the new regime for the taxation of income generated by cryptoassets, within the scope of Personal Income Tax, enshrined in the State Budget for 2023 (through the entry into force of Law no. 24-D/2022, of December 30) and its specificities.
Date of Award5 Feb 2024
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorFilipe Cerqueira Alves (Supervisor)

Keywords

  • Cryptoassets
  • Taxation
  • Personal income tax

Designation

  • Mestrado em Direito

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