The taxation of crypto-assets according to the personal income tax.

Purpose: The aim of this study is to analyse the tax regime for crypto-assets in order to understand the differences between categories B, E and G of the IRS, with a view to better understanding their tax framework. This study also allows us to understand the specificities of each of the categories in the global context of the IRS, taking into account the OECD rules on this matter. Methodology: To carry out this work, a quantitative research method will be used, based on the collection of data on the tax system and the study of the different IRS categories. Data collection involves analysing the IRS Code (collecting, reading and analysing legislation) and carrying out case studies on the taxation of business income, capital and capital gains under IRS. Results: This study of the taxation regime for crypto-assets under the IRS allows us to understand the specificities of crypto-assets, how they fit into the various IRS categories and to understand the differences in the taxation regime according to the income obtained in order to guide taxpayers on the applicable regime and their tax obligations. Limitations: The main limitations result from the fact that there is little information on this regime given the fact that it was recently introduced into the tax system, that there is no data on the effectiveness of its application and on the competitiveness of the Portuguese tax system compared to other countries. Originality: This study has the particularity of analysing a new type of taxable income, a new IRS tax regime, understanding the differences in the regime and assessing its impact in relation to the different IRS categories. [ABSTRACT FROM AUTHOR]