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!
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