Personal capacity is a term used to refer to one's own status as a natural person and ability to conduct affairs on their own accord. This is also referred to as individual capacity.
Individuals whom buy or sell cryptocurrencies in their personal capacity will likely incur capital gains from transacting as a natural person, which may be different if the individual transacted in a different legal capacity.
What is Legal Capacity?
Legal capacity is the ability of a person (natural or artificial) to engage and/or transact with another party.
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