Criptoativos

: tributação em sede de IRS. O labirinto fiscal nos casos de fronteira

Abstract

The Portuguese legislator was among the first to advance in the taxation of crypto-assets. By recognizing this disruptive reality, it demonstrated a greater capacity for adaptation compared to other States. It sought to integrate most operations into the Personal Income Tax Code by adapting pre-existing rules. However, such taxation applies to a reality whose complexity is not yet fully understood. Consequently, significant legal gaps and uncertainties persist in the legal framework. Additionally, the absence of an intermediary in various operations makes the correct declaration of income either unfeasible or extremely burdensome for taxpayers. We have analyzed some of the most common operations in the crypto-asset ecosystem, comparing them with the current tax regime. The objective is to clarify their proper legal framework and determine the applicable regime, considering the existing legislation and its potential limitations.

Date of Award	26 Jan 2026
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Miguel Correia (Supervisor)