Cómo declarar criptomonedas en Italia
Italy taxes crypto capital gains at 26% and also requires declaring holdings in the RW section of the monitoraggio fiscale, even if you haven't sold anything during the year.
Quick Tax Summary
- Tax type
- Miscellaneous financial income
- Tipo aplicable
- 33% on capital gains from 2026 (previously 26%)
- Tax-exempt minimum
- No tax-free threshold from 2025
- Crypto-to-crypto
- Not taxable if the exchange is between crypto-assets with the same characteristics
- Staking y recompensas
- Capital income at 26%
- Losses
- Offsettable for 4 years if exceeding €2,000
- Filing deadline
- September 30 / October 31 of the following year
- Formularios
- Modello Redditi PF, sections RT and RW
- Sanciones
- 3% to 15% of the amount not declared in section RW
- Autoridad fiscal
- Agenzia delle Entrate
Section RT and section RW
Section RT records capital gains realized during the fiscal year and applies the 26% rate. Section RW serves an informational purpose: it declares the value of your crypto assets held outside the Italian banking system.
The 0.2% stamp duty on the portfolio's value is also settled via section RW when the intermediary does not withhold it.
Regularization and reference value
Italy has offered several regularization mechanisms and revaluation of the acquisition cost through the payment of a substitute tax. It is advisable to check each year if there is an open window.
The market value is taken as of January 1st or on the date of the transaction, with documentation from the exchange used as reference.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · Europe
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.