SERVICIOS DE ACTIVOS VIRTUALES Y TRIBUTACIÓN: UN ANÁLISIS DE LOS ASPECTOS TRIBUTARIOS DEL INCIDENTE DE LAS CRIPTOMONEDAS EN BRASIL

Abstract

This paper conducted a thorough investigation into virtual asset services and their taxation, focusing on aspects involving cryptocurrencies in the Brazilian context. Starting with an analysis of the nature of cryptocurrencies and their legal classification, decentralization and blockchain technology were highlighted as distinctive elements, raising significant challenges for their taxation. The research entered the Brazilian tax system, exploring the application of taxes such as Income, Financial Operations, Death Transmission and Donation, among others. For this, qualitative bibliographical research was used. After a thorough study, an analysis was carried out on the regulations issued by the Central Bank of Brazil and the Securities and Exchange Commission, which provided a clearer understanding of the regulations that guide activities related to virtual assets. These guidelines play a crucial role in promoting a safe and innovative legal environment. It was concluded that an in-depth understanding of the tax aspects applicable to cryptocurrencies is vital for the construction of a legal framework conducive to innovation, legal certainty and balanced tax collection. However, the importance of future research and dialogue between the various actors involved is highlighted, as new technologies and business models emerge, requiring adaptations in the regulatory and tax sphere.