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Italy’s Tax Agency Releases Guidelines on Taxation of Crypto Assets, Including Digital Currencies

  • The Italian Revenue Agency has issued guidelines on the taxation of crypto assets.
  • The circular covers various aspects of crypto asset taxation, including income tax, VAT, stamp duty, and definitions.
  • It discusses the impact of EU Council Directive 2023/2026 on AEOI rules for crypto asset transactions.
  • The circular outlines the tax regime for crypto asset holders before and after January 1, 2023.
  • It addresses issues such as capital gains, substitute tax rates, and cost redetermination for entities holding crypto assets on January 1.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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