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Official tax documents for Italy

A dated copy of each document the Italy authorities published on the taxation of crypto assets. Open our copy to read the wording Coinfig worked from, or follow the live source to the authority's own page.

116 documents, 142 files, archived 2026-09-10

Start here

Most Italian crypto tax questions come back to these six documents. Start here, then use the full register below when you need the exact paragraph.

  1. Circolare n. 30/E del 27 ottobre 2023, Trattamento fiscale delle cripto-attivita. Articolo 1, commi da 126 a 147, della legge 29 dicembre 2022, n. 197 (the main crypto tax circular)

    Circolare 30/E of 2023, the Agenzia delle Entrate circular that explains the whole crypto regime introduced by the 2023 budget law.

    Agenzia delle EntrateArchived copy: PDF, 2.2 MB, fetched 2026-09-10Live source

  2. DPR 22 dicembre 1986, n. 917 (TUIR), articolo 67 (Redditi diversi), incl. comma 1 lett. c-sexies, testo vigente al 10 settembre 2026

    Article 67 of the TUIR, whose letter c-sexies is the provision that brings crypto gains into charge as redditi diversi.

    Repubblica Italiana (Normattiva, Istituto Poligrafico e Zecca dello Stato)Archived copy: PDF, 138 KB, fetched 2026-09-10Live source

  3. DPR 22 dicembre 1986, n. 917 (TUIR), articolo 68 (Plusvalenze), incl. comma 9-bis, testo vigente al 10 settembre 2026

    Article 68 of the TUIR, which fixes how the gain is computed and how losses carry forward.

    Repubblica Italiana (Normattiva, Istituto Poligrafico e Zecca dello Stato)Archived copy: PDF, 145 KB, fetched 2026-09-10Live source

  4. Modello REDDITI Persone Fisiche 2026, Fascicolo 2, modello (booklet 2, the form itself, contains quadro RT and quadro RW)

    Booklet 2 of the Redditi PF 2026 return, which contains quadro RT for the gains and quadro RW for the holdings.

    Agenzia delle EntrateArchived copy: PDF, 244 KB, fetched 2026-09-10Live source

  5. Modello REDDITI Persone Fisiche 2026, Fascicolo 2, istruzioni per la compilazione, aggiornamento del 13 maggio 2026 (booklet 2, filing instructions, tax year 2025)

    The completion instructions for that booklet, which say what belongs in each line of quadro RT and quadro RW.

    Agenzia delle EntrateArchived copy: PDF, 1023 KB, fetched 2026-09-10Live source

  6. Quando e come presentare il modello Redditi Persone fisiche (modello Redditi PF 2026 filing dates and channels)

    The Agenzia page on when and how to file the Redditi PF return, for the deadlines and the filing channels.

    Agenzia delle EntrateArchived copy: PDF, 119 KB, fetched 2026-09-10Live source

Browse by type

The full archive, grouped the way the authorities group it.

Guidance

24 documents

Manuals, guides and help pages the authority publishes to explain how the rules apply.

Legislation

67 documents

The Acts, sections and statutory instruments the rules come from.

Rulings

7 documents

Binding rulings and formal determinations issued by the authority.

Case law

1 documents

Court and tribunal decisions that settle how a rule is applied.

Forms and notes

17 documents

Return forms, schedules and the notes that explain how to complete them.

By citation key

Each key below is the reference Coinfig uses for a rule. Link straight to one by adding its anchor to this page address, for example #key-730-istruzioni.

What is not archived

Everything the Italy report cites is archived here.

Mirror and checksums

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Citation key A document tagged with a key is one a Coinfig jurisdiction report cites by that key. Everything else is archived for context and carries no key.