Many traders and investors choose Portugal not only for geographical reasons, but also because of the tax-free regime established in the country for digital asset holders. Taxation of cryptocurrency transactions currently in Portugal:
Cryptocurrencies are largely seen as an alternative payment method with contractual nature, which is the result of a private agreement between participants in cryptocurrency transactions, and with internal characteristics, which to some extent repeat the main features of traditional money storage of value, unit of account and medium of exchange. In general, cryptocurrencies are not supported by the Portuguese government or the Central Bank, but are treated as financial instruments in certain cases. Cryptocurrencies are also considered for their functionality.
Regulators deal with utilite tokens and securitly tokens, which are usually sold through ICOs. They can be distinguished by their distinctive function, since the former are largely related to consumption and the latter to investment. That is why the issue of regulation of these technologies has become an important topic for the attention of the relevant authorities, especially the Central Bank, the Portuguese Securities Office (CMVM) and the ASF. The CB has issued a number of public statements and warnings on cryptocurrencies in line with the regulatory practices of other eurozone central banks and European regulators such as the ECB and the EBA.