Tributação do ganho de capital com venda de Bitcoin

Abstract

This paper aims to explain what is this new technology called Bitcoin, what are the innovations brought by it, the possible problems that may arise identify the hypothesis of tax incidence for individuals and transactions in transactions using cryptocurrency. We also sought to analyze the forms of regulation adopted by different countries and international bodies to deal with it just as Brazil is dealing with this new technology. It is This research was classified as exploratory and descriptive. bibliographic and documentary. Due to the novelty of the theme, books and articles, both domestic and foreign, available in electronic media, deepening the Bitcoin concept and tax rules, as well as documentary consultation tax legislation in force. The main result found was the possibility of collecting income tax on transactions with Bitcoin in the capital gains for individuals and companies, in amounts above R $ 35,000.00.