> For the complete documentation index, see [llms.txt](https://www.opensourcelaw.com.br/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://www.opensourcelaw.com.br/en/regulation/3.-federal-revenue-service/3.6.-question-no.-473-irpf-2026-questions-and-answers.md).

# 3.6. Question No. 473 (IRPF 2026 Questions and Answers)

How should cryptoassets be declared?

According to the [IRPF 2026 Questions and Answers](https://www.gov.br/receitafederal/pt-br/centrais-de-conteudo/publicacoes/perguntas-e-respostas/dirpf/p-r-irpf-2026-v1-00-2026-04-23.pdf) (version 1.00), cryptoassets must be declared <mark style="background-color:purple;">at acquisition cost</mark> in the Assets and Rights form, Group 08 – Cryptoassets, when the acquisition cost of each type of cryptoasset is equal to or greater than R$ 5,000.00 (five thousand reais).

## Definitions:

* Code 01: Bitcoin (BTC);
* Code 02: other cryptocurrencies (altcoins);
* Code 03: stablecoins;
* Code 10: NFTs (Non-Fungible Tokens); and
* Code 99: other cryptoassets, such as utility tokens, fan tokens, and tokens linked to real assets or to rights over receivables.

In the "Description" field, the type, quantity, and where the cryptoasset is held in custody (company name with CNPJ or self-custody) must be informed.

{% hint style="warning" %}
Since January 1, 2024, virtual assets held in custody or traded by institutions located abroad are considered financial investments abroad, subject to IRPF at a 15% rate in the Annual Adjustment Return (Law No. 14,754/2023). In the case of self-custody, the taxpayer's residence determines whether the asset is located in Brazil or abroad.
{% endhint %}

{% hint style="info" %}
The text of the question, published in April 2026, still describes the ancillary obligation of RFB Normative Instruction No. 1,888/2019 and informs that, as of 07/01/2026, the [DeCripto](/en/regulation/3.-federal-revenue-service/3.5.-instrucao-normativa-rfb-no-2.291-2025-decripto.md).
{% endhint %}

*Updated on 10/28/2026.*