Newsletter - New Tax Regime for Crypto-Assets under the Personal Income Tax for 2023 in Portugal

16 Pages Posted: 27 Dec 2022

See all articles by Diogo Pereira Coelho

Diogo Pereira Coelho

University of Seville - Facultad de Derecho; University of Lisbon

Date Written: December 14, 2022

Abstract

The tax regime for crypto-assets within the scope of the personal income tax contained in the proposed state budget for 20231 was changed by the proposed amendment presented by the political party PS on 11.11.222 (approved in parliament on 11.23.22 ). Unlike the initial proposal, which included serious inaccuracies, the new regime (which is still far from perfect) appears to respond to some practical questions and presents exemptions that, eventually, may contribute to boosting the development of this sector in Portugal.

Keywords: Cryptoassets; Taxation; Tax Law; Blockchain; Fintech

JEL Classification: K34

Suggested Citation

Pereira Coelho, Diogo, Newsletter - New Tax Regime for Crypto-Assets under the Personal Income Tax for 2023 in Portugal (December 14, 2022). Available at SSRN: https://ssrn.com/abstract=4303205 or http://dx.doi.org/10.2139/ssrn.4303205

Diogo Pereira Coelho (Contact Author)

University of Seville - Facultad de Derecho ( email )

Seville
Spain

University of Lisbon ( email )

Lisbon
Portugal

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