Tributação das criptomoedas: a influência do direito monetário para uma tributação além do Imposto de Renda por ganho de capital

Abstract

This paper has as its central element the analysis of taxable events arising from the use of cryptocurrencies as payment assets (mainly) and investments (residually). The issue pre-ceding this analysis is the need to find out which people are operating the cryptocurrencies, since the public key does not identify the CPF or CNPJ of the user. The lack of recognition between the individual and the algorithm that makes up the public key allows the circulation of wealth without taxation. Therefore, the research questions are summarized in the following questions: “how to deal with the circulation of wealth when the transferable asset, by public key, does not allow the identification of the person's registration? And, after identification, how should taxation be carried out?” To answer these questions, we initially defend the need for the State to promote a regulation of incentives to encourage cryptocurrencies to circulate within Exchanges, and then the legal nature of these assets. Once these questions are an-swered, the main taxable events that may affect the specific case are analyzed. What can be observed is that, in addition to the income tax on capital gains from cash out, there are other possibilities of tax incision, including income from the payment of an obligation in crypto-currencies (income tax due to the legal plus). In addition to this hypothesis, there are gains in the custody, approximation between clients, and exchange of these assets for fiat currency, which also causes the Exchanges Income Tax and Service Tax to be levied. Such hypotheses are only some of those reported throughout this paper.