🇮🇹 TAXES ON DIGITAL ASSETS IN ITALY 🇮🇹
All Italian holders of digital assets will be required to pay the stamp duty (which is 0.2% of the portfolio). Binance, as the authorized intermediary, will make available a "TAXES" section with the amount to be paid, based on a report that they must keep (using spot funds in fiat currency or digital assets, or through bank transfer or card), and will issue the receipt (which they must also keep in case of disputes with the AdE).
OBLIGATION TO DECLARE OWNERSHIP
From late January, Binance will make available the year-end transaction and balance statement for the mandatory compilation of the form for the declaration of digital asset ownership (with a penalty of 3% to 15% of the portfolio) in Box RW (for income declaration) or in Box W (for form 730). These reports must also be kept in case of disputes. If you have an accountant, they will request the funds you held on January 1, 2025, and on December 31.
TAXES ON CAPITAL GAINS (PROFITS)
Regarding taxes on capital gains (profits), which are triggered when funds are withdrawn from the platform, they will be 26% for gains occurring in 2025 and will increase to 33% for gains in 2026. In this case, Binance, as the authorized intermediary, will also be responsible for collection, providing us with a report.