Taxation of Cryptoassets under the Current Income Tax Framework in Brazil

This study analyzes the taxation of cryptoassets under the current income tax framework in Brazil, focusing on legal, fiscal, and regulatory aspects. Developed in 2021 as part of a postgraduate program in Tax Law, the research examines how cryptoassets are treated within the Brazilian income tax system, including reporting obligations, tax incidence, and compliance risks. The study also addresses the challenges arising from the lack of specific regulation and highlights the need for legal and regulatory improvements to ensure greater legal certainty, transparency, and efficiency in tax administration. A deductive methodology is employed, based on descriptive sociological research, with bibliographic, legislative, and case law analysis. This research contributes to the understanding of cryptoasset taxation in Brazil and provides relevant insights for legal and tax professionals.