A TRIBUTAÇÃO DA MINERAÇÃO E PERMUTA DAS CRIPTOMOEDAS

Abstract

This is a scientific article in the area of Tax Law, specifically on the taxation of cryptocurrencies. Looking into the topic, the taxation of the original acquisition of crypto-assets and their exchange was researched and analyzed, that is, when the taxpayer carries out “mining” activities (cryptographic validations, through mathematical solutions, of operations within the computerized system), receives cryptocurrencies as a reward. Likewise, the taxpayer may exchange cryptocurrencies with another taxpayer. Faced with these two situations, there remains the doctrinal and practical doubt about how to fairly apply the taxation of the Income Tax. Will it be at the time of acquisition of the crypto asset in the “mining” or in its subsequent and possible sale? For this, it was essential to analyze the contributory capacity and the presumptive signs of wealth. The same examination was carried out in the exchange of crypto-assets, in which the acquisition of economic or legal availability was investigated. Surrounding the core of the work, it was essential to research the doctrinal taxonomy on digital currencies. Common sense fits everything in the infamous term “cryptocurrencies”, and the genre digital currencies unfolds in the species electronic currencies and virtual currencies. The latter, in turn, is divided into centralized and decentralized. Therefore, the taxation of decentralized is the object of study (“cryptocurrencies”). It is clear that the answers were found in doctrinal research, particularly in the tax legal theory on the types of taxes and on the virtual computerized system, not giving rise to silence and the absence of jurisprudence and legislation that irresolvable tax legal certainty.