Description

Implemented 2023 budget Bill including cryptocurrency taxation

On 1 January 2023, the State Budget Bill for the financial year 2023 and the multi-year budget for the three years 2023-2025, introducing changes to the Consolidated Income Tax Act, entered into force. The Bill defines crypto-assets and makes them s…

Scope

Policy Area
Taxation
Policy Instrument
Taxation, nes
Regulated Economic Activity
digital payment provider (incl. cryptocurrencies), unspecified
Implementation Level
national
Government Branch
legislature
Government Body
parliament

Complete timeline of this policy change

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2022-11-29
under deliberation

On 29 November 2022, the Italian Minister of Economy and Finance introduced the 2023 budget Bill in…

2022-12-29
adopted

On 29 December 2022, the Senate of the Italian Republic approved the State Budget Bill for the fina…

2023-01-01
in force

On 1 January 2023, the State Budget Bill for the financial year 2023 and the multi-year budget for …