Test yourself Question 1 of 6 Question 1 of 6
How long can a properly reported 2025 crypto loss be used?
Only in 2025 Up to the second following year Up to the fourth following tax year With no time limit
Question 2 of 6 Question 2 of 6
In 2026 an investor has 3,000 euros of crypto gains and 3,000 euros of share losses. How much does he pay on the crypto-assets?
Nothing, the two amounts cancel out 780 euros 990 euros 495 euros
Question 3 of 6 Question 3 of 6
Someone stepped up a value of 10,000 euros at 1 January 2025 and then sells for 8,000 euros. What does he get?
A 2,000 euro loss to carry forward A refund of the 18% tax No usable loss A loss that can be offset against shares
Question 4 of 6 Question 4 of 6
Under the administered regime, how is the purchase cost of crypto-assets proven?
With the client's self-certification With documents, because self-certification is not allowed It is not needed: the day's price is used With the value shown in section RW
Question 5 of 6 Question 5 of 6
A resident keeps crypto-assets in a digital wallet and sells nothing in 2026. Which section must she still consider?
None Section RW, for monitoring and the value tax Only section RT Section RN, for progressive IRPEF
Question 6 of 6 Question 6 of 6
What rate applied to the step-up of crypto-asset values at 1 January 2025?
18% 26% 33% 3%
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