Excellent article. One of the only ones that really talks about things in a simple, direct and regulatory way.

Here are the main points not to forget.
What are cryptocurrencies, according to the Federal Revenue Service?
A cryptocurrency, according to the Federal Revenue Service, is the “digital representation of value denominated in its own unit of account, the price of which can be expressed in local or foreign sovereign currency, transacted electronically using cryptography and distributed ledger technologies, which can be used as a form of investment, instrument for transferring values ​​or accessing services, and which does not constitute legal tender”.