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seppure con il famoso limite di 50K di plusvalenza in un anno... (il reddito da lavoro viene tassato a prescindere anche all'estero). Esempio: posso tranquillamente prendere il mio stipendio (contratto bpaga etc etc) e convertilo in btc e ritornare in euro senza pagare 1 cent di tasse (legalmente) basta che non sforo i 50K di profitto in un anno...
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There are no specific cryptocurrency tax rules in Italy. The Italian Tax Authority has, though, provided the following guidance:
For individuals, only speculative activities are taxed – at 26%. The Italian Tax Authority considers there to be speculative activity if, during the fiscal year and for at least 7 consecutive days, the threshold of ownership of cryptocurrency exceeds circa Euro 51,000.
Traders in cryptocurrencies are subject to tax on profits as income. This includes non-residents trading in Italy though a permanent establishment.
For companies subject to corporation tax, the profits or losses on exchange movements between cryptocurrencies and other currencies are taxable.
For individuals, only speculative activities are taxed – at 26%. The Italian Tax Authority considers there to be speculative activity if, during the fiscal year and for at least 7 consecutive days, the threshold of ownership of cryptocurrency exceeds circa Euro 51,000.
Traders in cryptocurrencies are subject to tax on profits as income. This includes non-residents trading in Italy though a permanent establishment.
For companies subject to corporation tax, the profits or losses on exchange movements between cryptocurrencies and other currencies are taxable.