NFTs e o IRS

: uma análise crítica da isenção de tributação e contributos para a definição do regime fiscal

Abstract

This research is largely motivated by the recently updated CIRS tax law (Law no.24-D/2022), which considers fungible tokens to be taxable as cryptoassets and, on the other hand, exempts non-fungible tokens. Thus, we intend to interpret the tax implications of such exemption, i.e., the express legislative decision to fiscally exempt an event that constitutes a manifestation of contributive capacity. The purpose of the study is, thus, to understand if the exemption of NFTs from taxation is justified. For this effect, we need to frame the topic and determine i) what a cryptoasset is, ii) what an NFT is, iii) how different operations can generate income, and iv) how NFTs (and the underlying asset) can be taxed (capital, capital gains or royalties).

Date of Award	15 Jun 2023
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Filipe Cerqueira Alves (Supervisor)