I'll give an example:
Buy 1 BTC in 2020, sell in 2023 = pay no tax.
Buy 1 BTC in Jan/2023, sell in Dec/2023 = pay 28% tax on profit.
Buy 1 BTC in Jan/2023, sell in Dec/2024 = pay no tax.
That is, only the profits obtained from purchases and sales during that calendar year will be accounted for payment.
Another example:
Buy 1 BTC in 2020, and buy 1 BTC in Jan/2023. It sells in Dec/2023 2 BTC. You will only pay tax on the profit you made in 1BTC, the other was purchased more than a year ago, it will not be accounted for.
Did I explain the idea?
You have explained it perfectly well joker_josue: I think that the way you have presented the example with real figures there will be no room for doubt.
In summary, the regulation tries to charge the speculators, but leaves alone the long term investors/holders. Although I like the idea, it still poses some risks to newbies who start trading without a clear idea of what they are doing, who can get an unpleasant surprise if they don't manage their transactions properly.
As it seems, due to new regulations, this is going to stop being "just a game" soon.