Amendments included in the 2023 State Budget Bill aim to close the legal loophole in the scope of cryptocurrency taxation in Portugal, promoting a new tax framework, particularly in terms of the IRS. The new taxation of cryptocurrencies in Portugal's State Budget 2023 It is proposed to introduce a legal concept of cryptoactive assets to be included in the Personal Income Tax Code "IRS", according to which a cryptoactive asset is defined in the following terms: "A cryptoactive asset is considered to be any...
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