italy-crypto-taxSourced from the law Use this Guide whenever asked about Italy cryptocurrency or digital asset taxation for individual residents. Trigger on phrases like "crypto tax Italy", "tasse crypto Italia", "Bitcoin Italy", "cripto-attività", "imposta sostitutiva crypto", "crypto swap Italy", "staking Italy", "NFT tax Italy", "stablecoin tax Italy", "Quadro RT crypto", "Quadro RW crypto", "IVCA", "imposta sul valore delle cripto-attività", "rideterminazione cripto", "Modello Redditi PF crypto", "DAC8 Italy", "Legge di Bilancio crypto", or any question about gains, staking income, losses, the yearly value tax or reporting of crypto held privately by an Italian tax resident. Covers the substitute tax as changed by the Budget Laws for 2025 and 2026, including the separate rate for euro electronic money tokens, the end of the old yearly threshold, when crypto to crypto swaps are taxed, cost rules and loss carry forward, the closed step-up of cost at 1 January 2025, the yearly tax on the value of crypto in Quadro RW, and Quadro RT reporting. For professional income see it-income-tax; for VAT on NFT or crypto services see italy-vat-return. Read this Guide before any Italy crypto work.