According to the new rules, any capital losses from crypto investments “are greater than the capital gains, for an amount greater than 2,000 euros, the excess is carried forward as a deduction in full from the amount of capital gains for the periods following, but not later than the fourth, provided that it is indicated in the declaration of income relating to the tax period in which losses have been realized.”
Italian Parliament Approves 26% Crypto Gains Tax Under 2023 Budget
