Итальянский парламент одобряет 26% Налог на прибыль от криптовалюты в 2023 Закон о бюджете

The Italian Parliament has introduced a 26% capital tax on cryptocurrency gains as part of the 2023 budget law, which was approved on Dec. 29. The document also offers incentives for taxpayers to declare their cryptocurrency holdings, proposing a 3.5% aliquot for undeclared cryptocurrencies held before Dec. 31, 2021, and a 0.5% fine for each additional year.

Italian Parliament Passes Capital Gains Tax for Crypto

The Italian parliament greenlighted a new tax for cryptocurrency on Dec. 29, as part of its budget law for the year 2023. Сенаторы одобренный the document presented on Dec. 24, which approved a 26% aliquot for cryptocurrency gains above 2,000 евро (approx. $2,060) during a tax period.

The capital gains tax for crypto had been proposed since Dec 1, when the draft for the budget law was presented. The approved document includes a series of incentives for taxpayers to declare their cryptocurrency holdings, proposing an amnesty on gains achieved, paying a “substitute tax” of 3.5%, and adding a 0.5% as a fine for each year.

Another incentive included in the budget law will allow taxpayers to cancel their capital gains tax at 14% of the price of cryptocurrency held on Jan. 1, 2023, which would be significantly lower than the price paid when the cryptocurrency was purchased.

In the same way, cryptocurrency losses higher than 2000 euros in a tax period will count as tax deductions and will be able to be carried out to the next tax periods.

Italy’s New Cryptocurrency Tax Law Leaves Room for Interpretation

The law is clear about most of the key circumstances in which cryptocurrencies will be taxed. Однако, the law mentions that “the exchange between crypto assets having the same characteristics and functions does not constitute a taxable event.” This means that users will have to receive guidance to present their tax statements, as these assets having the same characteristics and functions have not been defined in the body of the law.

Италия, which lacks comprehensive cryptocurrency regulation, is following in the footsteps of Portugal. The European country included a similar capital gains tax at a rate of 28% as part of its budget law for 2023, a decision that might put in danger the status of the country as a haven for cryptocurrency companies and holders.

This proposal, revealed in October, also contemplates taxes on the free transfer of cryptocurrency and on the commissions charged by cryptocurrency exchanges and other crypto operations for facilitating cryptocurrency transactions.

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Серджио Гощенко

Серхио — криптовалютный журналист из Венесуэлы.. Он описывает себя как опоздавшего на игру, вход в криптосферу, когда рост цен произошел в декабре 2017. Наличие компьютерного инженерного образования, жизнь в Венесуэле, и влияние бума криптовалюты на социальном уровне, он предлагает другую точку зрения на успех криптовалюты и на то, как она помогает людям, не имеющим доступа к банковским услугам и недостаточно обслуживаемым.

Кредиты изображений: Шаттерсток, Pixabay, Викисклад, Cristian Storto, Shutterstock.com