The reporting obligations relating to cryptocurrencies were the subject of a response to a formal inquiry from the Revenue Agency on November 24, 2021.
The agency has clarified that cryptocurrencies, under certain conditions, must be declared in line RW of the annual tax return (the essential line relating to foreign assets subject to monitoring requirements) even if they are not subject to the payment of the tax on foreign financial income (so-called IVAFE).
The agency also clarified the obligations relating to cryptocurrency wallets.
English 
Italian 