4 articles
Which Italian return actually takes your crypto, which quadri you need, and why the answer changed once the 730 began accepting crypto boxes.
The annual 0.2% charge on crypto holdings is owed on value, not on gains, so a year with no disposals can still produce a bill. How the calculation and Quadro RW work.
A loss you never declared is a loss you cannot use. How crypto losses offset gains in Italy, why they must be declared in a losing year, and what the rate change means for timing.
Paying a substitute tax now to reset your cost basis is a bet on two numbers: your unrealised gain and the rate you would otherwise pay. The arithmetic, and where it stops working.