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Archive » February 2023 » The taxation of crypto-assets in Italy after 2023 Budget Law: impacts over their juridical qualification

The taxation of crypto-assets in Italy after 2023 Budget Law: impacts over their juridical qualification

Patrizio Braccioni
February 2023 - n. 2
Keywords: Cripto-attività, tassazione, normativa
Jel codes: E40, E42, E26, H25

Italian 2023 Budget Law has introduced new taxation rules on crypto-assets, whose income has been included among «other income» as set by art.67 of the Italian Consolidated Income Tax Act. Such event may become part of the still open debate about the nature and qualification of crypto-assets, whose income is now practically equivalent to financial income according to tax law. As a consequence, it is important to evaluate whether and to what extent tax law may influence the debate carried on essentially from a financial regulatory perspective; such an influence may also affect the Vat exemption regime as set forth by art. 10, sec. 4, of Vat law.

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