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第1条、本法目的是将比特币规定为不受限制的法定货币，比特币在任何交易中可自由使用，在任何交易中不受限制，无论是对公交易，还是对私交易，交易均不受限制。
上一条所述不妨碍《货币一体化法》的适用性。
第2条、比特币和美元之间的汇率，将由市场自由决定。
第3条、交易价格可以用比特币表示。
第4条、税收可以用比特币支付。
第5条、比特币交易无需缴纳资本利得税，就像任何法定货币一样。
第6条、出于会计目的，美元将用作参考货币。
第7条、任何获得商品或服务的人用比特币支付款项时，每个经济代理人都必须接受比特币作为付款。
第8条、在不影响私营部门营业的情况下，国家应提供替代方案，允许用户进行比特币交易，并在他们愿意时自动和即时地将比特币兑换成美元。此外，国家将促进必要的培训和机制，以便人们可以进行比特币交易。
第9条、由国家提供的比特币自动和即时转换为美元的替代方案的限制和操作条款，将在为此目的发布的法规中规定。
第10条、行政部门将建立必要的体制结构以适用本法律。
第11条、中央储备银行和金融监管局在本法第十六条规定的期限内发布相应的规定。
第12条、那些明显无法掌握比特币交易技术的人可不用遵守第7条规定的义务。国家将促进必要的培训和机制，以便人们可以进行比特币交易。
第13条、在本法生效日期之前存在的所有以美元表示的债务都可以用比特币支付。
第14条、在本法生效之前，国家将通过在萨尔瓦多银行 (BANDESAL) 设立信托来保证比特币自动和即时可兑换为美元。这是根据以上第8条政府提供的替代方案。
第15条、本法在适用于规范该事项的其他法律时具有特殊性，废除任何与之相矛盾的规定。
第16条、该法令将在官方公报上公布90天后生效。
Art.1. The purpose of this law is to regulate bitcoin as unrestricted legal tender with liberating power, unlimited in any transaction, and to any title that public or private natural or legal persons require carrying out.
What is mentioned in the previous paragraph does not hinder the application of the Monetary Integration law.
Art.2. The exchange rate between bitcoin and the United States dollar, subsequently USD, will be freely established by the market.
Art.3. Prices may be expressed in bitcoin.
Art.4. Tax contributions can be paid in bitcoin.
Art.5. Exchanges in bitcoin will not be subject to capital gains tax, just like any legal tender.
Art.6. For accounting purposes, the USD will be used as the reference currency.
Art.7. Every economic agent must accept bitcoin as payment when offered to him by whoever acquires a good or service.
Art.8. Without prejudice to the actions of the private sector, the State shall provide alternatives that allow the user to carry out transactions in bitcoin and have automatic and instant convertibility from bitcoin to USD if they wish. Furthermore, the State will promote the necessary training and mechanisms so that the population can access bitcoin transactions.
Art.9. The limitations and operations of the alternatives of automatic and instantaneous conversion from bitcoin to USD provided by the State will be specified in the Regulations issued for this purpose.
Art.10. The Executive Branch will create the necessary institutional structure to apply this law.
Art.11. The Central Reserve Bank and the Superintendency of the Financial System shall issue the corresponding regulations within the period mentioned in Article 16 of this law.
Art.12. Those who, by evident and notorious fact, do not have access to the technologies that allow them to carry out transactions in bitcoin are excluded from the obligation expressed in Art. 7 of this law. The State will promote the necessary training and mechanisms so that the population can access bitcoin transactions.
Art.13. All obligations in money expressed in USD, existing before the effective date of this law, may be paid in bitcoin.
Art.14. Before the entry into force of this law, the State will guarantee, through the creation of a trust at the Banco de Desarrollo de El Salvador (BANDESAL), the automatic and instantaneous convertibility of bitcoin to USD necessary for the alternatives provided by the State mentioned in Art. 8.
Art.15. This law will have a special character in its application concerning other laws that regulate the matter, repealing any provision that contradicts it.
Art.16. This decree will take affect ninety days after its publication in the Official Gazette.
GIVEN AT THE BLUE HALL OF THE LEGISLATIVE PALACE: San Salvador, on the 8th day of June 2021.