Tax regime for cryptoassets: Italian Tax Authorities” new circular letter out now

Written by Alessandro Dagnino, Alessandro Borsetto and Enricagiulia Brai On October 27th, 2023, the Italian Tax Authorities issued Circular Letter no. 30/2023 (referred to as the “Circular”), providing clarifications on the tax treatment of cryptoassets as introduced by Law No. 197/2022 (commonly known as the “Budget Law 2023”). ▼                  ▲                  ▼ Starting from 2023, the inclusion [...]