Guidance
4 documents
Manuals, guides and help pages the authority publishes to explain how the rules apply.
Official tax documents for Portugal
A dated copy of each document the Portugal authorities published on the taxation of crypto assets. Open our copy to read the wording Coinfig worked from, or follow the live source to the authority's own page.
67 documents, 111 files, archived 2026-09-10
Start here
Most Portuguese crypto tax questions come back to these six documents. Start here, then use the full register below when you need the exact paragraph.
Criptoativos: conceito fiscal e tributacao (folheto informativo)
The Autoridade Tributaria leaflet on crypto assets, which is the authority’s own summary of how each kind of crypto income is taxed.
Codigo do IRS, artigo 10.o (Mais-valias)
Article 10 of the Personal Income Tax Code, the provision that charges a capital gain on a crypto disposal.
Anexo G of the Modelo 3 return, with its completion instructions, where crypto gains are declared.
Codigo do IRS, artigo 72.o (Taxas especiais)
Article 72, which carries the special rate on crypto gains and the 365 day holding rule that decides whether it applies.
Codigo do IRS, artigo 60.o (Prazo de entrega da declaracao)
Article 60, which fixes the window in which the Modelo 3 return has to be filed.
Binding information 28122 of 2026, the most recent ruling on buying, holding and staking crypto assets.
Browse by type
The full archive, grouped the way the authorities group it.
Legislation
52 documents
The Acts, sections and statutory instruments the rules come from.
Rulings
6 documents
Binding rulings and formal determinations issued by the authority.
Forms and notes
5 documents
Return forms, schedules and the notes that explain how to complete them.
By citation key
Each key below is the reference Coinfig uses for a rule. Link straight to one by adding its anchor to this page address, for example #key-at-folheto-criptoativos.
AT FOLHETO CRIPTOATIVOS
AT IV IVA 14436
AT PIV 09541
AT PIV 21506
AT PIV 23162
AT PIV 28122
AT PIV 28298
CIRS art. 10.o
CIRS art. 101.o-B
CIRS art. 124.o-A
CIRS art. 128.o
CIRS art. 15.o
CIRS art. 16.o
CIRS art. 18.o
CIRS art. 24.o
CIRS art. 28.o
CIRS art. 31.o
CIRS art. 4.o
CIRS art. 43.o
CIRS art. 44.o
CIRS art. 45.o
CIRS art. 48.o
CIRS art. 5.o
CIRS art. 51.o
CIRS art. 52.o
CIRS art. 55.o
CIRS art. 57.o
CIRS art. 60.o
CIRS art. 68.o
CIRS art. 68.o-A
CIRS art. 71.o
CIRS art. 72.o
CIRS art. 81.o
CIS art. 1.o
CIS art. 14.o-A
CIS art. 4.o
CIS art. 6.o
CIS art. 63.o-A
CIVA art. 9.o
DL 97/2026
EBF art. 58.o-A
LEI 24-D/2022
LEI 26/2026
LEI 33/2024
LEI 55-A/2025
LGT art. 35.o
LGT art. 44.o
LGT art. 45.o
LGT art. 63.o-D
MOD 3 ANEXO B
MOD 3 ANEXO E
MOD 3 ANEXO G
MOD 3 ANEXO G1
MOD 3 ANEXO J
PORTARIA 291/2003
RGIT art. 114.o
RGIT art. 116.o
RGIT art. 119.o
RGIT art. 29.o
RGIT art. 30.o
TGIS
What is not archived
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Citation key A document tagged with a key is one a Coinfig jurisdiction report cites by that key. Everything else is archived for context and carries no key.