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A tributação, em sede de IRS e IRC, das moedas virtuais
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Resumo(s)
A crescente popularidade das moedas virtuais, ou criptomoedas, como são geralmente conhecidas, tem levantado questões complexas em diversas áreas, incluindo em sede de tributação.
Num período marcado pela digitalização exponencial da economia e pela diminuição da confiança nas instituições financeiras e autoridades governamentais, o mercado de criptoativos encontrou um ambiente propício para o seu crescimento e expansão.
Ora, com esse crescimento, tornou-se urgente a necessidade de uma legislação reguladora global para proteger os utilizadores. Assim, as entidades reguladoras deram os seus primeiros passos, estando presentemente em vigor normativos como: MiCA, a MiFID II, e a 5AMLD, aplicáveis a uma parte dos criptoativos existentes.
Nestes mesmos termos, também do ponto de vista da tributação foi dado um primeiro passo, tendo sido apresentadas soluções no que importa à troca de informações e cooperação, entre as diferentes autoridades tributárias, no que se refere aos rendimentos gerados por criptoativos, através da DAC8, que se prevê que entre em vigor a 1 de janeiro de 2027, ou através da publicação de um possível enquadramento desses rendimentos no seio da Convenção – Modelo da OCDE.
A nível nacional, o legislador português, embora tardiamente, introduziu também um regime de tributação para os criptoativos, através da aprovação da Lei do Orçamento de Estado (LOE) de 2023.
Neste sentido, a presente dissertação tem como principal objeto a análise da tributação dos rendimentos provenientes desta tipologia de ativos, em sede de IRS e IRC.
Para esse efeito, ao longo desta exposição analisaremos o seu enquadramento legal e regulatório, a sua contextualização histórica, passando, também, por uma análise comparativa da tributação deste tipo de moedas noutros países europeus e não só, e terminado com a análise do regime de tributação implementado em Portugal, concluindo com o que entendemos serem as suas principais fragilidades e poderão vir a ser os seus principais desafios.
The growing popularity of virtual currencies, or cryptocurrencies as they are generally known, has raised complex issues in various areas, including taxation. In a period marked by the ever-increasing digitalisation of the economy and a decline in trust in financial institutions and government authorities, the crypto-assets market has found a favourable environment for its growth and expansion. However, with this exponential growth, the need for global regulatory legislation to protect users has become urgent. Thus, the regulatory authorities have taken their first steps, and regulations such as MiCA, MiFID II and 5AMLD are currently in force, applicable to some of the existing cryptoassets. In the same sense, a first step has also been taken in terms of taxation, with solutions having been presented regarding the exchange of information and cooperation between the different national tax authorities with regard to income generated by cryptoassets, through the DAC 8, which is expected to come into force on 1 January 2027, or through the publication of a possible framework for this income within the OECD Model Convention. At a national level, the Portuguese legislator, although belatedly, also introduced a tax regime for cryptoassets, through the approval of State Budget Law (LOE) 2023. Considering the above, the main purpose of this dissertation is to analyse the taxation of income from this type of asset under the IRS (Portuguese Personal Income Tax) and IRC (Portuguese Corporate Income Tax). As such, throughout this work we will analyse its legal and regulatory framework, its historical context, also going through a comparative analysis of the taxation of this type of currency in other European countries and beyond, and ending with an analysis of the taxation regime implemented in Portugal, concluding with what we understand are its main vulnerabilities and could become its main challenges.
The growing popularity of virtual currencies, or cryptocurrencies as they are generally known, has raised complex issues in various areas, including taxation. In a period marked by the ever-increasing digitalisation of the economy and a decline in trust in financial institutions and government authorities, the crypto-assets market has found a favourable environment for its growth and expansion. However, with this exponential growth, the need for global regulatory legislation to protect users has become urgent. Thus, the regulatory authorities have taken their first steps, and regulations such as MiCA, MiFID II and 5AMLD are currently in force, applicable to some of the existing cryptoassets. In the same sense, a first step has also been taken in terms of taxation, with solutions having been presented regarding the exchange of information and cooperation between the different national tax authorities with regard to income generated by cryptoassets, through the DAC 8, which is expected to come into force on 1 January 2027, or through the publication of a possible framework for this income within the OECD Model Convention. At a national level, the Portuguese legislator, although belatedly, also introduced a tax regime for cryptoassets, through the approval of State Budget Law (LOE) 2023. Considering the above, the main purpose of this dissertation is to analyse the taxation of income from this type of asset under the IRS (Portuguese Personal Income Tax) and IRC (Portuguese Corporate Income Tax). As such, throughout this work we will analyse its legal and regulatory framework, its historical context, also going through a comparative analysis of the taxation of this type of currency in other European countries and beyond, and ending with an analysis of the taxation regime implemented in Portugal, concluding with what we understand are its main vulnerabilities and could become its main challenges.
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Palavras-chave
Criptomoedas Criptoactivo Tributação IRS IRC Orçamento do Estado Lei Teses de mestrado - 2025