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A digital artist selling tokenised works on blockchain platforms under the simplified direct estimation method seeks clarification on the deductibility of minting costs and premises amortisation limited to the activity, as well as the tax treatment of airdrops received without consideration and the classification of cryptocurrency staking returns outside economic activity. The DGT confirms the deductibility of minting expenses and premises amortisation, and classifies the airdrops and staking returns as gains in kind.
The tax team reviews your specific situation.
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