The income tax on disposal of works of art in NFT
Keywords:
Income Tax, taxation, artistic workAbstract
This paper aims to analyze the taxation of new technologies, in particular NFTs (non-fungible tokens). The tax controversies involving assets of this nature are at the center of tax discussions between taxpayers and tax authorities, especially when taking into account the almost non-existent legislation capable of guiding the analysis of the subject. This article aims to examine the taxation of income from transactions involving the acquisition of works of art in NFT. Therefore, based on the theory of the tax rule proposed by Paulo de Barros Carvalho, and using the Semantic-Logical Constructivism method, this study aims to dissect the taxable base of the Individual Income Tax, especially with regard to its material aspect, in order to understand whether the sale of works of art in NFT is an activity that falls within the scope of incidence of such tax.
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