Holding-period rule in Portugal

You need to work out your gain for each transaction you make. The way you work out your gain is different if you sell tokens within 30 days of buying them.

Q6. How do I determine if my gain or loss is a short-term or long-term capital gain or loss? A6. If you held the virtual currency for one year or less before selling or exchanging the virtual currency, then you will have a short-term capital gain or loss. If you held the virtual currency for more than one year before selling or exchanging it, then you will have a long-term capital gain or loss. The period during which you held the virtual currency (known as the “holding period”) begins on the day after you acquired the virtual currency and ends on the day you sell or exchange the virtual currency. For more information on short-term and long-term capital gains and losses, see Publication 544, Sales and Other Dispositions of Assets .

Federal Tax Gazette II p. 571; see paragraph 31). Profits from the sale of crypto-assets held as private assets therefore constitute income from private sales transactions under section 22 no 2 in conjunction with section 23 (1) sentence 1 no 2 of the Income Tax Act if the length of time between acquisition and sale is no more than one year (for the

Crypto's horen tot uw bezittingen in box 3. Van uw crypto's geeft u de waarde in het economisch verkeer aan op 1 januari (peildatum). U hanteert daarbij de koers op de peildatum van het gebruikte omwisselplatform.