Source: https://mcs.pt/crypto-taxation-in-portugal-a-comprehensive-guide-for-2023/#:~:text=Exit%20Tax%3A%20If%20an%20individual,imposed%20on%20all%20crypto%20assets
This isn't really useful information though as there are numerous legal ways to walk around this tax. It's been written in a way to explicitly allow for this. At the end of the day Portugal wants to walk and chew gum here - simultaneously appeasing EU while remaining attractive to foreign investment. The legislation is written as such.