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New cryptocurrency taxation in the 2023 state budget

The amendments included in the State Budget Bill 2023 aim to close the legal gap in the scope of taxation of cryptocurrencies in Portugal, promoting a new tax framework, especially in terms of the IRS.

The new taxation of cryptocurrencies in the 2023 state budget in Portugal

It is proposed the introduction of a legal concept of cryptoassets to be included in the Personal Income Tax Code "IRS", according to which a cryptoasset is defined in the following terms: "A cryptoasset is considered co...

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