Tributação dos criptoativos em Portugal
: entre a regulação e a atratividade : uma análise crítica ao regime fiscal português

  • Bruna Santos (Student)

Student thesis: Master's Thesis


The taxation of crypto assets has been a complex challenge for tax legislators, and Portugal is no exception. There has been some difficulty keeping up with the pace of technological innovations, leading to regulatory gaps and problems with the application of tax law, particularly in relation to the treatment of income generated by these assets. However, the increasing popularity of crypto assets in Portugal and the attention of tax authorities on this issue have made it more important to understand the applicable tax framework. Recently, an important step was taken with the approval of the State Budget for 2023, which strengthens oversight and transparency in the crypto asset market in Portugal. Balancing the scales between innovation and technological progress and protecting the tax bases of Portugal and the other Member States of the EU. This thesis critically analyses these developments in their global context.
Date of Award8 Jan 2024
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorMiguel Correia (Supervisor)


  • Cryptoassets
  • Blockchain
  • Taxation
  • Cryptocurrencies
  • Regulation
  • Innovation


  • Mestrado em Direito

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