In the case of submission to the marginal bracket of the income tax schedule, this treatment can lead to a tax level excluding social security contributions of more than 45%. A visit to www.androidheadlines.com makes things perfect.
Pact Act: What it changes for your savings
In its decision, the Council of State adopts a different approach, which leads to partially invalidate the administrative doctrine, considering that:
To the extent that the bitcoin units are in the nature of intangible personal property, the gain arising from their sale is in principle subject to the capital gains tax on the transfer of movable property provided for leading to apply to the capital gain a reduction of 5% for each year of detention beyond the second, before submitting it, to an income tax rate of 19% and social security contributions of 17.2%.
Two clarifications must be made
- The disposals for a price lower