All’interno della Legge di Bilancio 2023 (legge del 29/12/2022 n. 197) così come pubblicata in Gazzetta Ufficiale n. 303 del 29 dicembre 2022, troviamo un’importante novità relativa alla “Rideterminazione del Valore delle Cripto-Attività”.
Essa prevede una “procedura onerosa di Rivalutazione dei valori delle cripto-attività”, ai fini del calcolo delle plusvalenze realizzate.
Per analizzare nel dettaglio la normativa in esame, occorre prendere in visione, specificatamente i Commi 133-134-135-136 Articolo 1 della suddetta Legge.
➡️Partiamo dall’analisi del Comma 133:
“Agli effetti della determinazione delle plusvalenze e delle minusvalenze di cui alla lettera c-sexies) del comma 1 dell’articolo 67 del testo unico delle imposte sui redditi, di cui al decreto del Presidente della Repubblica 22 dicembre 1986, n. 917, introdotta dal comma 126, lettera a), del presente articolo, per ciascuna cripto-attivita’ posseduta alla data del 1° gennaio 2023 puo’ essere assunto, in luogo del costo o del valore di acquisto, il valore a tale data, determinato ai sensi dell’articolo 9 del citato testo unico, a condizione che il predetto valore sia assoggettato a un’imposta sostitutiva delle imposte sui redditi nella misura del 14 per cento.”
La norma dunque, vuole darci la possibilità di consentirci di attribuire a ciascuna crypto, che è nei nostri portafogli alla data del 1° gennaio 2023, in luogo del valore di acquisto, il valore corrente alla medesima data, versando un’imposta sostitutiva del 14% di tale valore, in tre rate annuali.
Le future plusvalenze verranno quindi calcolate, tenendo in considerazione tale importo rivalutato.
Infatti esse saranno evidenziate come la differenza tra il corrispettivo della cessione e il costo rideterminato.
Le minusvalenze, invece, non potranno essere dedotte.
➡️Comma 136:
“L’assunzione del valore di cui al comma 133 quale valore di acquisto non consente il realizzo di minusvalenze utilizzabili ai sensi del comma 9-bis dell’articolo 68 del testo unico delle imposte sui redditi, di cui al decreto del Presidente della Repubblica 22 dicembre 1986, n. 917, introdotto dal comma 126, lettera b), del presente articolo.”
Questo comma, evidenziato nella Legge di Bilancio 2023, ci espressamente vieta di poter dedurre le minusvalenze generate dall’assunzione del valore rivalutato ai sensi del comma 133.
➡️Comma 134:
“L’imposta sostitutiva di cui al comma 133 e’ versata, con le modalita’ previste dal capo III del decreto legislativo 9 luglio 1997, n. 241, entro il 30 giugno 2023.”
➡️Comma 135:
“L’imposta sostitutiva di cui al comma 133 puo’ essere rateizzata fino a un massimo di tre rate annuali di pari importo, a partire dal 30 giugno 2023 (ora 30 Settembre 2023). Sull’importo delle rate successive alla prima sono dovuti gli interessi nella misura del 3 per cento annuo, da versare contestualmente a ciascuna rata.”
Come vediamo dal precedente comma 135, in sostituzione del versamento liquidato in unica soluzione, esiste la possibilità di rateizzare il versamento in tre rate annuali di pari importo;
Si ipotizza quindi che le scadenze relative ai versamenti, saranno probabilmente i seguenti:
–30 giugno 2023: prima/unica rata
–30 giugno 2024 : seconda rata
–30 giugno 2025: terza rata
Oltre alle somme nominali, se si sceglie di rateizzare il versamento, saranno dovuti interessi annui nella misura pari al 3% annuo. Essi dovranno essere versati contestualmente ai pagamenti rateali.
A CHI CONVIENE LA PROCEDURA ONEROSA DI RIVALUTAZIONE CRYPTO?
Nel corso del 2022, abbiamo assistito a un drastico calo del mercato crypto, con l’annessa e conseguente perdita di valore di tutti i crypto-assets.
Tendenzialmente, la convenienza a sfruttare il comma 133 della legge del 29/12/2022 n. 197, cresce in maniera proporzionale rispetto alle Plusvalenze latenti del contribuente.
Di conseguenza, possiamo ipotizzare che la Rivalutazione onerosa offerta dalla Legge di Bilancio 2023, sarà conveniente per:
➡️contribuenti che hanno acquistato assets virtuali all’incirca prima del 2021.
Questo perché in molti casi, quei valori di acquisto erano comunque più bassi dei valori correnti.
➡️contribuenti fortemente “plusvalenti”.
In questo caso, più la plusvalenza cresce sino a superare circa il 110% del costo originario di acquisto, più diventa decisamente conveniente sfruttare la Rivalutazione al 14%.
➡️contribuenti che non sono nella possibilità/capacità di documentare i “valori di carico”.
Questi soggetti, non potendo documentare in maniera certa e precisa i valori di acquisto delle proprie crypto, avranno seri problemi in futuro con il Fisco. Per ovviare a ciò, possono sfruttare la Rivalutazione descritta, evitando così in futuro, di essere costretti a calcolare le plusvalenze realizzate partendo da un costo zero (art.68 TUIR comma 9 bis).
In sostanza dunque, sfruttare la Rivalutazione così descritta, ci permette di rideterminare un nuovo costo storico dal quale calcolare da oggi in poi, le future plusvalenze.
Qui sotto, alcuni esempi pratici circa la convenienza o meno della suddetta Rivalutazione/Rideterminazione del Valore delle Cripto-Attività.
A seguito del Comunicato Stampa N° 96 del 13/06/2023 del Ministero Econonomia e Finanze:
“Il Ministero dell’economia e delle finanze comunica che una prossima disposizione normativa prorogherà di tre mesi, dal 30 giugno al 30 settembre 2023, i termini per il versamento dell’imposta sostitutiva delle cripto-attività, il cui regime fiscale è stato ridefinito in legge di bilancio.”
Dunque, il termine previsto per il versamento dell’imposta sostitutiva delle cripto-attività è adesso prorogato al 30 settembre 2023.
Inoltre, in Giugno 2023, l’Agenzia delle Entrate ha comunicato e trasmesso una “Bozza di circolare recante chiarimenti in merito al Trattamento fiscale delle cripto-attività -Articolo 1, commi da 126 a 147, della legge 29 dicembre 2022, n. 197 (legge di bilancio 2023)”
In essa sono contenuti numerosi chiarimenti per una corretta interpretazione della normativa crypto.
Riportiamo dunque qui sotto, il paragrafo inerente la Rivalutazione dei Valori delle Crypto-Attività, contenuto nella Bozza in Consultazione (NON DEFINITIVA)
3.6 Rideterminazione del valore delle cripto-attività
Tenuto conto del cambio di regime, il legislatore ha previsto la possibilità
per i soggetti che non hanno violato gli obblighi di monitoraggio di cui all’articolo
4 del d.l. n. 167 del 1990, di rideterminare il valore delle cripto-attività detenute
alla data del 1° gennaio 2023.
A tal fine, il comma 133 ha previsto che «Agli effetti della determinazione
delle plusvalenze e delle minusvalenze di cui alla lettera c-sexies) del comma 1
dell’articolo 67 del testo unico delle imposte sui redditi, di cui al decreto del
Presidente della Repubblica 22 dicembre 1986, n. 917, introdotta dal comma 126,
lettera a), del presente articolo, per ciascuna cripto-attività posseduta alla data
del 1° gennaio 2023 può essere assunto, in luogo del costo o del valore di acquisto,
il valore a tale data, determinato ai sensi dell’articolo 9 del citato testo unico, a
condizione che il predetto valore sia assoggettato a un’imposta sostitutiva delle
imposte sui redditi nella misura del 14 per cento».
Con tale disposizione normativa è stata prevista la possibilità per i
contribuenti che detengono alla data del 1° gennaio 2023 cripto-attività di
rideterminare il loro costo o valore di acquisto alla predetta data, a condizione che
il costo o valore sia assoggettato ad una imposta sostitutiva delle imposte sui
redditi stabilita nella misura del 14 per cento.
Nel caso in cui il contribuente detenga più cripto-attività e decida di
avvalersi della rideterminazione del loro costo o valore di acquisto, è tenuto a
rideterminare tutte le attività aventi la medesima denominazione. Ad esempio se il
contribuente alla data del 1° gennaio 2023 detiene n. 10 bitcoin e n. 20 ethereum e
decide di rideterminare solo il valore dei bitcoin deve rideterminare il valore di
tutti i n. 10 bitcoin detenuti.
Il valore della cripto-attività sul quale deve essere applicata l’imposta
sostitutiva deve essere rilevato dalla piattaforma dell’exchange dove è avvenuto
l’acquisto della stessa.
Qualora non sia possibile rilevare il valore al 1° gennaio 2023 dalla
piattaforma dove è stata originariamente acquistata la cripto-attività, tale valore
potrà essere rilevato da analoga piattaforma dove le medesime cripto-attività sono
negoziate.
Il valore rideterminato potrà essere utilizzato ai fini della determinazione
della plusvalenza in caso di rimborso o cessione a titolo oneroso della
cripto-attività o permuta con altre cripto-attività aventi diverse caratteristiche e
funzioni (come ad esempio nel caso di acquisto di un NFT con bitcoin).
L’assunzione del valore rideterminato quale valore di acquisto delle
cripto-attività non consente il realizzo di minusvalenze utilizzabili ai sensi del
comma 9-bis dell’articolo 68 del Tuir.
È possibile rideterminare il valore di cripto-attività detenute alla data del
1° gennaio 2023, anche nel caso in cui non siano più detenute alla data del
versamento dell’imposta sostitutiva.
L’imposta sostitutiva è versata, con le modalità previste dal capo III del
decreto legislativo 9 luglio 1997, n. 241.
Al riguardo, il Ministero dell’Economia e delle Finanze, con comunicato
stampa del 13 giugno 2023, ha reso noto che «una prossima disposizione
normativa prorogherà di tre mesi, dal 30 giugno al 30 settembre 2023, i termini
per il versamento dell’imposta sostitutiva delle cripto-attività il cui regime fiscale
è stato ridefinito in legge di bilancio».
L’imposta sostitutiva può essere rateizzata fino a un massimo di tre rate
annuali di pari importo, a partire dalla predetta data di scadenza. Sull’importo delle
rate successive alla prima sono dovuti gli interessi nella misura del 3 per cento
annuo, da versare contestualmente a ciascuna rata.
Per perfezionare il regime agevolato in argomento, sarà necessario, quindi,
che entro il predetto termine il contribuente interessato versi l’imposta sostitutiva
per l’intero suo ammontare, ovvero (in caso di rateizzazione) la prima delle tre rate
annuali di pari importo.
Si precisa, che l’opzione per la rideterminazione del valore delle
cripto-attività e la conseguente obbligazione tributaria si considerano perfezionate
con il versamento dell’intero importo dell’imposta sostitutiva ovvero, in caso di
pagamento rateale, con il versamento della prima rata. Infatti, il contribuente può
avvalersi immediatamente del nuovo valore di acquisto ai fini della
determinazione delle plusvalenze di cui all’articolo 67, comma 1, lettera c-sexies),
del Tuir.
Pertanto, coloro che abbiano effettuato il versamento dell’imposta dovuta
ovvero di una o più rate della stessa, qualora in sede di determinazione delle
plusvalenze realizzate per effetto della cessione delle cripto-attività non tengano
conto del valore rideterminato, non hanno diritto al rimborso dell’imposta pagata
e sono tenuti, nell’ipotesi di pagamento rateale, ad effettuare i versamenti
successivi.
Le norme in esame prevedono la facoltà di avvalersi in prospettiva di
un’agevolazione e il contribuente non può modificare successivamente la scelta
liberamente effettuata in mancanza di una apposita disposizione in tal senso.
Si fa altresì presente che il versamento dell’intera imposta sostitutiva (ovvero della
prima rata) oltre il termine previsto dalla norma non consente l’utilizzo del valore
rideterminato ai fini del calcolo della plusvalenza realizzata. In tale ipotesi, il
contribuente può richiedere il rimborso dell’imposta sostitutiva del 14 per cento
versata.
Qualora, invece, il contribuente abbia effettuato il versamento della prima
rata nei termini di legge ed abbia omesso di effettuare quelli successivi, i relativi
importi sono iscritti a ruolo ai sensi delle disposizioni vigenti.
Resta comunque ferma, per il contribuente, la possibilità di avvalersi del c.d.
“ravvedimento operoso” nei limiti fissati dall’articolo 13 del decreto legislativo 18
dicembre 1997, n. 472.
I contribuenti che rideterminano il valore delle cripto-attività devono
indicare i dati relativi nel modello Redditi PF 2024 (relativo al periodo d’imposta
2023). Sarà cura dei contribuenti conservare la documentazione comprovante il
valore delle cripto-attività al 1° gennaio 2023, da esibire o trasmettere a richiesta
dell’Amministrazione finanziaria.
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