📝 Description
Generally, deposits increase the value of your portfolio. Your choice of label directly impacts the calculation of your capital gains and losses. Therefore, do not apply a label if you are unsure of its tax implications.
According to tax regulations, certain deposits must also increase your Total Acquisition Price (PTA).
💡 In France, not all deposits need to be categorized. Only the following types are strictly mandatory, as they increase your Total Acquisition Price: Cashback, Salary, Donation / Gift.
⚖ Summary table of deposit labels
Deposit Label | Acquired at 0? | Taxable? | Impact on Portfolio Value |
Salary, Donation, Cashback, Crypto Purchase, Mining | No ❌ | No ❌ | Yes ✅ Increases ↗️ |
Collateral Repayment, Unstaking, Scam | Yes ✅ | No ❌ | No ❌ |
Airdrop, Masternodes & Staking, Mining | No ❌ (BNC regime option, otherwise Yes)* | Yes ✅ (BNC regime option, otherwise No)* | Yes ✅ Increases ↗️ |
ICO, Fork, Derivatives Gain, Other Gain, Borrowing, Swap, Liquidity Withdrawal, Internal Transfer | Yes ✅ | No ❌ | Yes ✅ Increases ↗️ |
*Electing to be taxed under the BNC regime for passive crypto earnings can be advantageous! 👉 Check out our article on the BNC tax regime.
💡 Additional information
👉 To learn how to categorize a transaction, follow this tutorial.