Dichiarazione dei Redditi NFT 2023

La dichiarazione dei redditi è un documento di natura contabile attraverso cui il contribuente trasmette al Fisco i dati relativi ai propri Redditi percepiti, versando con essa, le Imposte calcolate. 

In Italia è il cittadino stesso a quantificare l’insieme dei propri Redditi, che poi trasmette all’Agenzia delle Entrate attraverso il Modello 730 o il Modello Redditi.

Per i detentori di NFT, vediamo a cosa bisogna far attenzione.

Nella Dichiarazione dei Redditi 2023 (Redditi 2022) gli NFT vanno così dichiarati:

1) Compilare Quadro RW (per tutti)

2) 26% su Plusvalenze (CashOut) indipendentemente da Giacenza Media o Franchigie

3) Compilare Quadro RT indicando eventuali Plusvalenze

 

COMPILAZIONE QUADRO RW (foto in basso)

➡️Obbligatorio per chiunque possieda NFT (anche se non ha realizzato plusvalenze)

➡️Compilazione diversa rispetto a quanto visto per le Crypto

➡️Caselle da compilare:

-CASELLA 1: 1 (indica che si è Proprietari dell’NFT)

-CASELLA 3: codice varia in funzione Natura Bene:

  “9”  se NFT è un UTILITY TOKEN (NFT che ci fa accedere a determinati servizi)

 “14” se NFT considerato come “ATTIVITÀ ESTERE di Natura Finanziaria”

 “17” se NFT considerato come “Opera d’Arte”

CASELLA 5: 100 (dichiariamo la nostra quota di possesso NFT)

CASELLA 6: 4 (Costo di Acquisto come criterio di determinazione del Valore)

CASELLA 7: VALORE DI ACQUISTO NFT (esempio in foto 10k)

CASELLA 8: VALORE FINALE NFT (al 31/12 dell’anno di Imposta di riferimento)

CASELLA 18: codice varia a seconda se dovete compilare quadro RT (plusvalenze) o meno:

 “5” ➡️ NO PLUSVALENZE

 “4” ➡️ SI PLUSVALENZE (Quadro RT da compilare)

CASELLA 20: Barrare per far riconoscere che si compila ai soli fini del Monitoraggio Fiscale

 

COMPILAZIONE QUADRO RT

➡️Indichiamo nelle rispettive CASELLE (esempio in foto):

1) VALORE D’ACQUISTO 

2) VALORE CORRISPETTIVO di VENDITA

➡️La PLUSVALENZA generata (10k nell’esempio in foto) è assoggettata a IMPOSTA SOSTITUTIVA 26% indipendentemente da GIACENZA MEDIA o FRANCHIGIE

➡️NO MINUSVALENZE DEDUCIBILI 

 

-Si ricorda inoltre, che per tutti i Contribuenti persiste:

➡️OBBLIGO del Contribuente CONSERVARE IDONEA DOCUMENTAZIONE attestante Natura Operazioni (transazioni)

➡️OBBLIGO poter DOCUMENTARE PROVENIENZA DENARO Transazioni effettuate (normativa antiriciclaggio)

SEGUICI SU TWITTER (@cryptolegaltec) e Ascolta i nostri PODCAST su SPOTIFY (Crypto Diritto e Fisco) per restare sempre aggiornato e supportarci!

80 thoughts on “Dichiarazione dei Redditi NFT 2023

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