ℹ️ Important notice
This feature is available exclusively to users who are tax residents in Italy and who file their tax returns in Italy.
It is not applicable under the tax laws of other countries.
What is the rideterminazione 2025?
Italian taxpayers can revalue the fiscal cost of their crypto-assets held as of January 1st, 2025.
This means they can assign a new acquisition cost based on the market value on that date, instead of using the original purchase price.
What's the tax advantage of applying the rideterminazione 2025?
A substitute tax of 18% is applied to the market value of the crypto held on January 1st, 2025
This can be very beneficial if you purchased your cryptocurrencies at a significantly lower price: taxing the revalued amount lowers the taxable gain on any future sale.
Starting in 2026, the standard capital gains tax rate will increase to 33% (currently 26%)
Deadline and important limitations
November 30, 2025: this is the final deadline to pay the substitute tax, either in a single payment or in up to three annual installments.
A 3% annual interest applies to the second and third installments
this is not a tax amnesty: revaluation does not regularize past omissions, such as missing declarations
capital losses cannot be offset: if a revalued asset decreases in value, the loss cannot be used for tax purposes
you can choose which cryptocurrencies to revalue, but you must revalue the entire quantity held for each selected asset (for example, if you revalue Bitcoin, you must include all the Bitcoin you own)
How to apply the rideterminazione 2025 on CryptoBooks
⚠️ Important Notice
Remember to pay the 18% tax via Form F24 before applying the procedure on CryptoBooks.
Read this simple instructions to learn how to apply the rideterminazione 2025:
Click on Portfolio from the main navigation menu, then select Strategies.
click on the See options button
now click on Request report, to find out whether or not it’s beneficial in your case to apply the rideterminazione
you’ll receive the report via email at the address linked to your CryptoBooks account
the first pages explain the revaluation process and include practical examples, while the rest shows, for each crypto in your portfolio, whether revaluation is beneficial or not
here an example of an inconvenient rideterminazione
Here an example of a convenient rideterminazione
once you decided which asset to revalue, click on the Go to rivalutazione
in the new modal confirm the F24 payment was done by checking the box and clicking on Proceed
select the tokens you want to revaluate by checking the box, then click on the Choose n. token button
assign the new price either manually or automatically by selecting the desidered option from the dropdown menu
finally click on the Confirm rivalutazione button
done! you revaluated your asset successfully, click on Ok, close to finish
