意大利澄清了加密货币支付的税收

在意大利，两年前有关于加密货币的特定定律，但某些观点仍然不清楚。

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

两年前，意大利一项有关加密货币的特定法律生效，但某些观点仍然不清楚。

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.

其中之一涉及计算加密货币的税款，因为法律没有以明确，明显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阐明了这一点，并正式回答了吉利奥·百年梅罗（Giulio Centemero）的问题。

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.

从意大利加密货币支付的资本收益税实际上是两个，尽管老实说，政府得出的结论本可以通过将各种意大利法律汇总在一起，从任何人明确推导出来。

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

首先，即使在没有资本收益的情况下，也可能涉及加密支付的税收。

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

但是，第二个涉及从加密付款中获得的任何资本收益的税收。

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.

在这两种情况下，政府都证实了已经知道的知识：在意大利，本质上没有征税到加密货币支付，而仅适用于在Criptovalute付款时可能产生的任何资本收益。

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”.

政府写道：“使用加密货币对商品和服务的简单购买，随后没有任何收益，不会属于应纳税的情况下。”

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

因此，在这种情况下，对加密货币支付的资本收益仅与资本收益的潜在实现有关。

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.

政府的回应特别提到了2022年底在意大利批准的加密法，并于2023年生效，根据该法律，在将加密文章与其他商品交换的情况下，收到的考虑与收入的考虑之间的差异有助于收入的形成。

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.

换句话说，这意味着，当使用加密货币用于购买商品的费用，因此，发生与其他商品交换加密资产的条件时，该事件在财政上是相关的。

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%.

在财政上相关的是，在实现资本收益的情况下，应征税，特别是26％，但是从2026年1月1日开始，将增加到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.

要计算出使用加密货币购买商品和服务付费时，有必要从购买的商品的欧元价值中减去加密货币的购买成本，或者计算利润，从通过加密货币支付接收商品或服务的概念是一项企业相关的事件。

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，如果所购买商品的欧元价值等于或低于用于付款的加密货币的购买成本，则没有实现资本收益，因此不适用税收。

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，应指出，意大利法律规定具有相同特征和功能的加密货币之间交流的交换在财政上无关紧要。

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，如果人们使用加密货币（例如比特币）购买另一种类似的加密货币，例如以太坊，则该事件在意大利法律上并不是在构成上相关的。这意味着任何资本收益均未征税。

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，如果人们出售一个加密货币，例如比特币，以太坊或类似的加密货币，以菲亚特（USDC）兑换的稳定股票现金，则会触发任何已实现的资本利得的税收。该标准还适用于在加密货币中付款的购买商品或服务。

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.

问题在于一个事实，即如果使用比特币或以太坊等加密货币来购买商品和服务，则必须从购买的商品的价值中减去购买成本，以计算任何资本收益的计算，必须追溯到第一个时刻，即通过使用具有不同特征和功能的资产来获得加密货币，以获取加密货币。

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

如果进行了许多交易，这涉及计算任何资本收益的重大困难。

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中支付了商品或服务，而dai不被视为稳定的，而是具有类似于加密货币的特征的资产引用的代币，则如果不是用法定货币或斯塔布雷币购买的DAI，则任何资本收益的计算变得复杂，但是通过出售ETH。而且，如果先前购买了ETH并在BTC付款中进行了付款，则情况变得更加复杂。

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.

在这种特定情况下，应该追溯到第一次购买菲亚特或稳定的加密货币，或具有与这些加密货币不同的特征和功能的其他资产，并进行所有计算。事实证明，它是如此复杂，以至于在这些情况下强烈建议使用专为此类操作设计的适当软件。

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.

实际上，在继续购买加密货币的商品或服务之前，所有这些实际上都有利于将加密货币销售到Stablecoin中，因为以这种方式进行进行，简化了软件的计算。