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Crypto-assets and Italian tax: gains, losses and reporting

Which crypto transactions create taxable income in Italy, how the gain is computed and why, without proof of cost, you pay on the whole sale price. The 33% rate from 2026, 26% for euro tokens, the end of the 2,000 euro allowance. Then losses, the step-up at 1 January 2025, intermediaries and sections RT and RW. Two modules with case studies, 2026 rules.

Intermediate2 modules39 minFree course

2026 rules — verified on September 25, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

This content is part of the path: Investing and declaring financial income· Step 2 of 10· Next step: Tax on Italian government bond interest — work out the 12.5 % tax and your net income

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Recognise what the Italian income tax code means by crypto-asset and which transactions create taxable income
  • Work out the gain on a sale or swap of crypto-assets, including the rules on documented cost
  • Apply the 2026 rates: 33% as the general rule, 26% for euro-denominated e-money tokens
  • Know that the 2,000 euro allowance no longer exists for gains realised from 2025
  • Deal with income that comes simply from holding crypto-assets
  • Offset crypto gains and losses and carry the surplus forward up to the fourth year
  • Understand why crypto losses sit in a basket separate from losses on shares and bonds
  • Assess the step-up of value at 1 January 2025 and its consequences
  • Know how the administered and managed regimes apply to crypto-assets
  • Locate sections RT and RW of the return and the foreign-asset reporting duties

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 120 minFree — no accountWhat Italy taxes on crypto-assets and how the gain is worked outWhat you will be able to do
    • Recognise what the Italian income tax code means by crypto-asset and which transactions create taxable income
    • Work out the gain on a sale or swap of crypto-assets, including the rules on documented cost
    • Apply the 2026 rates: 33% as the general rule, 26% for euro-denominated e-money tokens
    • Know that the 2,000 euro allowance no longer exists for gains realised from 2025
    • Deal with income that comes simply from holding crypto-assets
    Read this module
  2. Module 220 minFree — no accountLosses, the 2025 step-up, intermediaries and the tax returnWhat you will be able to do
    • Offset crypto gains and losses and carry the surplus forward up to the fourth year
    • Understand why crypto losses sit in a basket separate from losses on shares and bonds
    • Assess the step-up of value at 1 January 2025 and its consequences
    • Know how the administered and managed regimes apply to crypto-assets
    • Locate sections RT and RW of the return and the foreign-asset reporting duties
    Read this module

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (2)
    • Key figures (4)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (4)
    • Mistakes to avoid (2)
    • Official sources (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

Download the handouts

Where this course leads

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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.