意大利澄清了加密貨幣支付的稅收

在意大利，兩年前有關於加密貨幣的特定定律，但某些觀點仍然不清楚。

A specific law on cryptocurrencies came into effect in Italy two years ago, but some points are still not entirely clear.

兩年前，意大利一項有關加密貨幣的特定法律生效，但某些觀點仍然不清楚。

One of these concerned the calculation of taxes on crypto payments, because the law did not specify it in an explicit, evident, and clearly understandable way.

其中之一涉及計算加密貨幣的稅款，因為法律沒有以明確，明顯且清晰可理解的方式指定它。

This point was clarified yesterday by the Italian government itself, with an official response to a question from the honorable Giulio Centemero.

意大利政府本身昨天闡明了這一點，並正式回答了吉利奧·百年梅羅（Giulio Centemero）的問題。

Taxes on capital gains from crypto payments in ItalyThe issues were actually two, although to be honest the conclusions reached by the government could have been quite clearly deduced by anyone by putting together the various Italian laws.

從意大利加密貨幣支付的資本收益稅實際上是兩個，儘管老實說，政府得出的結論本可以通過將各種意大利法律匯總在一起，從任何人明確推導出來。

The first concerned the possible taxation of crypto payments, even in the absence of capital gains.

首先，即使在沒有資本收益的情況下，也可能涉及加密支付的稅收。

The second, however, concerned the taxation of any capital gains deriving from crypto payments.

但是，第二個涉及從加密付款中獲得的任何資本收益的稅收。

In both cases, the government confirmed what was already known: in Italy, no tax is applied to cryptocurrency payments per se, but only to any capital gains that may be generated when making a payment in criptovalute.

在這兩種情況下，政府都證實了已經知道的知識：在意大利，本質上沒有徵稅到加密貨幣支付，而僅適用於在Criptovalute付款時可能產生的任何資本收益。

The government writes: “The simple purchase of goods and services using cryptocurrency, following which there is no realization of any gain, would not fall under a taxable scenario”.

政府寫道：“使用加密貨幣對商品和服務的簡單購買，隨後沒有任何收益，不會屬於應納稅的情況下。”

Capital gains on crypto paymentsThe key issue in this case is therefore only related to the potential realization of capital gains.

因此，在這種情況下，對加密貨幣支付的資本收益僅與資本收益的潛在實現有關。

The government’s response specifically mentions the crypto law approved in Italy at the end of 2022 and entered into force in 2023, according to which in the case of an exchange of crypto-assets with other goods, the difference between the consideration received and the tax value contributes to the formation of income.

政府的回應特別提到了2022年底在意大利批准的加密法，並於2023年生效，根據該法律，在將加密文章與其他商品交換的情況下，收到的考慮與收入的考慮之間的差異有助於收入的形成。

In other words, this means that when cryptocurrencies are used to pay for the purchase of a good, and thus the condition of exchanging crypto-assets with other goods occurs, the event is fiscally relevant.

換句話說，這意味著，當使用加密貨幣用於購買商品的費用，因此，發生與其他商品交換加密資產的條件時，該事件在財政上是相關的。

Being fiscally relevant, in the case of realization of capital gains, these are taxable, specifically at 26%, which however starting from January 1, 2026, will be increased to 33%.

在財政上相關的是，在實現資本收益的情況下，應徵稅，特別是26％，但是從2026年1月1日開始，將增加到33％。

To calculate the capital gains when using crypto to pay for the purchase of goods and services, it is necessary to subtract the purchase cost of the crypto from the euro value of the purchased goods, or calculate the profit, starting from the concept that receiving goods or services by paying in cryptocurrencies is a fiscally relevant event.

要計算出使用加密貨幣購買商品和服務付費時，有必要從購買的商品的歐元價值中減去加密貨幣的購買成本，或者計算利潤，從通過加密貨幣支付接收商品或服務的概念是一項企業相關的事件。

Therefore, if the value in euros of the goods purchased is equal to or less than the purchase cost of the crypto used for the payment, no capital gains are realized, and therefore taxation does not apply.

因此，如果所購買商品的歐元價值等於或低於用於付款的加密貨幣的購買成本，則沒有實現資本收益，因此不適用稅收。

The fiscally significant eventsIt should be noted, however, that Italian law specifies that exchanges between cryptocurrencies with the same characteristics and functions are not fiscally relevant.

但是，應指出，意大利法律規定具有相同特徵和功能的加密貨幣之間交流的交換在財政上無關緊要。

Therefore, if one uses a cryptocurrency, such as Bitcoin, to purchase another similar cryptocurrency, such as Ethereum, the event is not considered fiscally relevant by Italian law. This means that any capital gains are not taxed.

因此，如果人們使用加密貨幣（例如比特幣）購買另一種類似的加密貨幣，例如以太坊，則該事件在意大利法律上並不是在構成上相關的。這意味著任何資本收益均未徵稅。

If instead one sells a cryptocurrency, such as Bitcoin, Ethereum, or similar, to cash in stablecoin redeemable in fiat, such as USDC, the taxation of any realized capital gains is triggered. This criterion also applies to the purchase of goods or services with payment in crypto.

如果相反，如果人們出售一個加密貨幣，例如比特幣，以太坊或類似的加密貨幣，以菲亞特（USDC）兌換的穩定股票現金，則會觸發任何已實現的資本利得的稅收。該標準還適用於在加密貨幣中付款的購買商品或服務。

The problem lies in the fact that if cryptocurrencies like Bitcoin or Ethereum are used to purchase goods and services, the purchase cost to be subtracted from the value of the purchased goods for the calculation of any capital gains must be traced back to the first moment when cryptocurrencies were acquired by paying with assets having different characteristics and functions.

問題在於一個事實，即如果使用比特幣或以太坊等加密貨幣來購買商品和服務，則必須從購買的商品的價值中減去購買成本，以計算任何資本收益的計算，必須追溯到第一個時刻，即通過使用具有不同特徵和功能的資產來獲得加密貨幣，以獲取加密貨幣。

This involves a significant difficulty in calculating any capital gains if many transactions have been carried out.

如果進行了許多交易，這涉及計算任何資本收益的重大困難。

For example, if a good or service is paid in DAI, which is not considered a stablecoin but an asset-referenced token with characteristics similar to cryptocurrencies, the calculation of any capital gains becomes complicated if the DAI were not purchased in fiat currency or stablecoin, but for example through a sale of ETH. And if the previous purchase of ETH was made with a payment in BTC, the situation becomes even more complicated.

例如，如果在dai中支付了商品或服務，而dai不被視為穩定的，而是具有類似於加密貨幣的特徵的資產引用的代幣，則如果不是用法定貨幣或斯塔布雷幣購買的DAI，則任何資本收益的計算變得複雜，但是通過出售ETH。而且，如果先前購買了ETH並在BTC付款中進行了付款，則情況變得更加複雜。

In this specific case, one should trace back to the first purchase of cryptocurrencies made in fiat or stablecoin, or other assets with characteristics and functions different from these cryptocurrencies, and do all the calculations. It turns out to be so complicated that it is strongly suggested in these cases to use the appropriate software that has been designed for this type of operations.

在這種特定情況下，應該追溯到第一次購買菲亞特或穩定的加密貨幣，或具有與這些加密貨幣不同的特徵和功能的其他資產，並進行所有計算。事實證明，它是如此復雜，以至於在這些情況下強烈建議使用專為此類操作設計的適當軟件。

All this in fact favors the sale of cryptocurrencies into stablecoin, before proceeding with purchases of goods or services paid in crypto, because proceeding in this way simplifies the calculations of the software.

實際上，在繼續購買加密貨幣的商品或服務之前，所有這些實際上都有利於將加密貨幣銷售到Stablecoin中，因為以這種方式進行進行，簡化了軟件的計算。