Como devem ser tributados os rendimentos derivados das criptomoedas em Portugal
: estudo comparativo

  • Sofia Ribeiro da Silva (Student)

Student thesis: Master's Thesis


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.
Date of Award26 Oct 2023
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorPaulo Alves (Supervisor) & Cristina Maria da Costa Pinto (Co-Supervisor)


  • Cryptocurrencies
  • Taxation
  • Bitcoin
  • Digital bitcoin
  • Income tax
  • Value added tax
  • Stamp duty


  • Mestrado em Auditoria e Fiscalidade

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