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TASSABILI COME REDDITI DI CAPITALE I VINCOLI DI INDISPONIBILITà DELLE CRYPTOVALUTE


L’Agenzia Entrate, con la risposta all’interpello n. 437/2022, ha individuato il trattamento fiscale della remunerazione derivante dalla attività di “staking”, ovvero del compenso in cryptovalute corrisposto a fronte del vincolo di non utilizzo delle stesse per un certo periodo di tempo, considerandolo reddito di capitale ai sensi dell’art. 44, comma 1, lettera h) del TUIR. In particolare l’Agenzia Entrate sostiene che nel caso in cui il wallet delle cryptovalute sia detenuto presso un intermediario finanziario residente in Italia, quest’ultimo è tenuto all’applicazione di una ritenuta di acconto del 26% ai sensi dell’art. 26, comma 5, del Dpr 600/1973. Inoltre il contribuente non è tenuto agli obblighi di monitoraggio fiscale, applicabili invece alle cryptovalute detenute all’estero o in Italia al di fuori del circuito degli intermediari residenti.
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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