The Italian Tax Regime for Cryptocurrencies
Legislative Background Enacted Rules and Subsequent Changes From 1 January 2023, Italy introduced a specific tax regime for crypto-assets held by individuals outside a business.
Legislative Background Enacted Rules and Subsequent Changes From 1 January 2023, Italy introduced a specific tax regime for crypto-assets held by individuals outside a business.
With the establishment of the “Indici sintetici di affidabilità” – ISA’s or Summary Reliability Indices, the Italian Tax Agency aims to “facilitate the compliance of