{"id":538,"date":"2024-02-29T15:00:26","date_gmt":"2024-02-29T14:00:26","guid":{"rendered":"https:\/\/intelligent-shannon.217-28-65-195.plesk.page\/2024\/02\/29\/tassazione-cripto-attivita\/"},"modified":"2024-02-29T15:00:26","modified_gmt":"2024-02-29T14:00:26","slug":"taxation-of-crypto-assets","status":"publish","type":"post","link":"https:\/\/studiodagostini.com\/en\/circulars\/2024\/02\/29\/taxation-of-crypto-assets\/","title":{"rendered":"Taxation of crypto-assets"},"content":{"rendered":"<p>The Budget Law 2023, in order to make tax legislation consistent with the evolution of the different types of <em>crypto-activity<\/em> in the system, introduced changes to the rules governing the taxation of '<em>crypto-activity<\/em>\", understood as digital representations of values or rights that can be transferred and stored electronically.<br \/>In particular, the new rule states that \"<em>capital gains and other income realised through <strong>refund<\/strong> o <strong>cession<\/strong> for consideration, <strong>exchange<\/strong> o <strong>detention<\/strong> of crypto-activities, however denominated, <strong>not less than EUR 2,000 in total<\/strong> in the tax period' <\/em>constitute miscellaneous income; the part exceeding the threshold of <strong>2,000 euro <\/strong>is subject to substitute tax at the rate of <strong>26 per cent<\/strong>.<\/p>\n<p><!--more--><\/p>\n<p>Consequently:<\/p>\n<ul>\n<li data-mce-word-list=\"1\">the&nbsp;<strong>capital gains<\/strong>&nbsp;derived from the&nbsp;<strong>transfer for consideration of foreign currencies, <\/strong>must be indicated in Schedule RT of the Income Tax Return for Individuals;<\/li>\n<li>Pursuant to Article 4 of Decree-Law No. 160 of 1990, it is compulsory to fill out Form RW of the Personal Income Form (or <span class=\"LEwnzc Sqrs4e\">de<\/span>The new Schedule W of Form 730), by individuals resident in the territory of the State who, during the tax period, hold investments abroad and foreign assets of a financial nature liable to produce taxable income in Italy, now including the<strong> crypto-activity<\/strong><strong style=\"background-color: inherit; color: inherit; font-family: inherit; font-size: 1rem;\">.<\/strong><\/li>\n<\/ul>\n<p>While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.<\/p>","protected":false},"excerpt":{"rendered":"<p>La Legge di Bilancio 2023, allo scopo di rendere la normativa fiscale coerente con l\u2019evoluzione delle diverse tipologie di cripto-attivit\u00e0 presenti nel sistema, ha introdotto modifiche alla disciplina della tassazione delle \u201ccripto-attivit\u00e0\u201d, intese come rappresentazioni digitali di valori o di diritti che possono essere trasferiti e memorizzati elettronicamente.In particolare, la nuova norma stabilisce che \u201cle [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-538","post","type-post","status-publish","format-standard","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/538","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/comments?post=538"}],"version-history":[{"count":0,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/538\/revisions"}],"wp:attachment":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/media?parent=538"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/categories?post=538"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/tags?post=538"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}