{"id":4871,"date":"2026-04-14T07:32:10","date_gmt":"2026-04-14T07:32:10","guid":{"rendered":"https:\/\/www.studiolegalecatasti.it\/?p=4871"},"modified":"2026-08-25T18:34:26","modified_gmt":"2026-08-25T18:34:26","slug":"tassazione-delle-plusvalenze-su-criptovalute-in-francia-2026","status":"publish","type":"post","link":"https:\/\/www.catastilegalinternational.com\/it\/tassazione-delle-plusvalenze-su-criptovalute-in-francia-2026\/","title":{"rendered":"Tassazione delle plusvalenze su criptovalute in Francia (2026)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4871\" class=\"elementor elementor-4871 elementor-4434\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0d620a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0d620a1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9322a6f\" data-id=\"9322a6f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-053deb6 elementor-widget elementor-widget-text-editor\" data-id=\"053deb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Siete residenti fiscali in Francia e avete ceduto crypto nel 2025, o intendete farlo nel 2026? <\/b><span style=\"font-weight: 400;\">Prima di dichiarare, \u00e8 utile sapere quale regime si applica alla vostra situazione: privato occasionale, investitore attivo o attivit\u00e0 assimilabile al trading professionale.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Quanto segue copre anche il calcolo della plusvalenza imponibile e gli obblighi dichiarativi che esistono indipendentemente da qualsiasi guadagno. Un&#8217;analisi tecnica per chi vuole capire davvero la propria situazione.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-11c36f3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11c36f3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-928ba85\" data-id=\"928ba85\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f91f92e elementor-widget elementor-widget-heading\" data-id=\"f91f92e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1. Quale regime si applica alle plusvalenze crypto di un privato<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf75ddc elementor-widget elementor-widget-heading\" data-id=\"bf75ddc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1.1 Il regime \"patrimonio privato\" (CGI, art. 150 VH bis)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25802dc elementor-widget elementor-widget-text-editor\" data-id=\"25802dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Il regime dell&#8217;articolo 150 VH bis riguarda le <\/span><b>plusvalenze realizzate da una persona fisica<\/b><span style=\"font-weight: 400;\"> in occasione della <\/span><b>cessione a titolo oneroso<\/b><span style=\"font-weight: 400;\"> di attivi digitali, quando agisce <\/span><b>a titolo non professionale<\/b><span style=\"font-weight: 400;\"> (gestione del patrimonio privato).\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/article_lc\/LEGIARTI000038612228\/2022-03-21\"><span style=\"font-weight: 400;\">CGI, art. 150 VH bis<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\n<p><b>Che cos&#8217;\u00e8 una cessione imponibile, in pratica?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">L&#8217;imposizione si applica in particolare quando si &#8220;esce&#8221; dalla propria posizione crypto: <\/span><b>contro una valuta avente corso legale<\/b><span style=\"font-weight: 400;\"> (es. EUR).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11967-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-10-20190902\"><span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30-10<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ebc89c elementor-widget elementor-widget-heading\" data-id=\"1ebc89c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1.2 L'esenzione per le \"piccole cessioni\" (soglia di 305 \u20ac)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a9def8 elementor-widget elementor-widget-text-editor\" data-id=\"0a9def8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Si \u00e8 <\/span><b>esenti<\/b><span style=\"font-weight: 400;\"> quando la <\/span><b>somma dei prezzi di cessione dell&#8217;anno<\/b><span style=\"font-weight: 400;\"> non supera <\/span><b>305 \u20ac<\/b><span style=\"font-weight: 400;\"> (escludendo le operazioni che beneficiano del regime di sospensione, tipicamente gli scambi crypto-crypto senza conguaglio).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11967-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-10-20190902\"><span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30-10<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd83b06 elementor-widget elementor-widget-heading\" data-id=\"dd83b06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2. Flat tax al 31,4% nel 2026 o opzione per il bar\u00e8me progressif<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58edb1e elementor-widget elementor-widget-heading\" data-id=\"58edb1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2.1 La flat tax (la regola pi\u00f9 frequente)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff391bc elementor-widget elementor-widget-text-editor\" data-id=\"ff391bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Le plusvalenze che rientrano nel campo di applicazione dell&#8217;articolo 150 VH bis sono tassate:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>al 12,8%<\/b><span style=\"font-weight: 400;\"> a titolo di imposta sul reddito (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546896\"><span style=\"font-weight: 400;\">CGI, art. 200 A<\/span><\/a><span style=\"font-weight: 400;\">),<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>+ 18,6%<\/b><span style=\"font-weight: 400;\"> di contributi sociali <\/span><b>dal 1\u00b0 gennaio 2026<\/b><span style=\"font-weight: 400;\">,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">per un <\/span><b>tasso complessivo del 31,4%<\/b><span style=\"font-weight: 400;\">. (<\/span><a href=\"https:\/\/entreprendre.service-public.gouv.fr\/actualites\/A18796\"><span style=\"font-weight: 400;\">Service Public Entreprendre<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d73ee25 elementor-widget elementor-widget-heading\" data-id=\"d73ee25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2.2 L'opzione per il bar\u00e8me progressif<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da5363f elementor-widget elementor-widget-text-editor\" data-id=\"da5363f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">\u00c8 possibile optare per il <\/span><b>bar\u00e8me progressif<\/b><span style=\"font-weight: 400;\"> dell&#8217;imposta sul reddito (i contributi sociali restano comunque dovuti).\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11966-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-20240423\"><span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\n<p><b>Novit\u00e0 2026 \u2014 fine del carattere &#8220;irrevocabile&#8221; dell&#8217;opzione:<\/b><span style=\"font-weight: 400;\"> a decorrere dall&#8217;imposizione dei redditi 2026, l&#8217;opzione non \u00e8 pi\u00f9 qualificata come &#8220;irrevocabile&#8221; all&#8217;articolo 200 A del CGI, modifica introdotta dalla <\/span><b>legge finanziaria per il 2026<\/b><span style=\"font-weight: 400;\">. (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546896\"><span style=\"font-weight: 400;\">CGI, art. 200 A<\/span><\/a><span style=\"font-weight: 400;\"> ;<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000053508155\"> <span style=\"font-weight: 400;\">Loi n\u00b0 2026-103 du 19 f\u00e9vrier 2026 (LF 2026)<\/span><\/a><span style=\"font-weight: 400;\">) (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546896\"><span style=\"font-weight: 400;\">L\u00e9gifrance<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Punti tecnici importanti:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">l&#8217;opzione \u00e8 <\/span><b>espressa<\/b><span style=\"font-weight: 400;\">, esercitata <\/span><b>nella dichiarazione dei redditi<\/b><span style=\"font-weight: 400;\">;<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00e8 <\/span><b>globale<\/b><span style=\"font-weight: 400;\"> per l&#8217;insieme delle plusvalenze su attivi digitali del nucleo familiare nell&#8217;anno (non si sceglie operazione per operazione). (<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11966-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-20240423\"><span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1c6865 elementor-cta--layout-image-left elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"d1c6865\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tSai quale regime ti conviene davvero?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tLa scelta dipende dalla tua aliquota marginale e dalla composizione complessiva dei redditi. Analizziamo insieme l'opzione pi\u00f9 vantaggiosa.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.studiolegalecatasti.it\/contatti\/\">\n\t\t\t\t\t\tCONTATTI\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ed2f04 elementor-widget elementor-widget-heading\" data-id=\"8ed2f04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3. Calcolo della plusvalenza imponibile e trattamento delle minusvalenze<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66be777 elementor-widget elementor-widget-heading\" data-id=\"66be777\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3.1 Il principio della \"plusvalenza globale\"<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35393a1 elementor-widget elementor-widget-text-editor\" data-id=\"35393a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La plusvalenza imponibile non si calcola come una semplice differenza &#8220;prezzo di vendita meno prezzo di acquisto&#8221; per ogni singola crypto. Il testo adotta una logica di <\/span><b>plusvalenza globale<\/b><span style=\"font-weight: 400;\">, con una formula che ripartisce il costo di acquisizione sulla cessione in funzione del valore complessivo del portafoglio. (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/article_lc\/LEGIARTI000038612228\/2022-03-21\"><span style=\"font-weight: 400;\">CGI, art. 150 VH bis<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La formula (schematicamente) \u00e8:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Plusvalenza = Prezzo di cessione \u2013 [Prezzo totale di acquisizione \u00d7 (Prezzo di cessione \/ Valore globale del portafoglio)]<\/b><span style=\"font-weight: 400;\"> (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/article_lc\/LEGIARTI000038612228\/2022-03-21\"><span style=\"font-weight: 400;\">CGI, art. 150 VH bis<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Conseguenza pratica: occorre essere in grado di documentare, alla data di ogni cessione imponibile, il <\/span><b>valore globale del portafoglio<\/b><span style=\"font-weight: 400;\"> e il <\/span><b>prezzo totale di acquisizione<\/b><span style=\"font-weight: 400;\"> ai sensi del testo. (<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11967-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-10-20190902\"><span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30-10<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4be96d0 elementor-widget elementor-widget-heading\" data-id=\"4be96d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3.2 Le minusvalenze<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b5a4fc elementor-widget elementor-widget-text-editor\" data-id=\"8b5a4fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Le minusvalenze dell&#8217;anno sono imputabili <\/span><b>esclusivamente a plusvalenze della stessa natura dello stesso anno<\/b><span style=\"font-weight: 400;\"> e <\/span><b>non si riportano<\/b><span style=\"font-weight: 400;\"> agli anni successivi. (<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11967-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-10-20190902\"><span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30-10<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f647ff8 elementor-widget elementor-widget-heading\" data-id=\"f647ff8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">4. La sospensione dell'imposizione sugli scambi crypto-crypto<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5084a55 elementor-widget elementor-widget-text-editor\" data-id=\"5084a55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Gli <\/span><b>scambi di attivi digitali senza conguaglio<\/b><span style=\"font-weight: 400;\"> (es. BTC &gt; ETH, senza versamento complementare) beneficiano di una <\/span><b>sospensione dell&#8217;imposizione<\/b><span style=\"font-weight: 400;\">: l&#8217;operazione \u00e8 trattata come &#8220;intercalare&#8221; e l&#8217;imposizione \u00e8 <\/span><b>differita<\/b><span style=\"font-weight: 400;\"> fino a una cessione imponibile successiva (conversione in valuta legale o acquisto di beni e servizi). (<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11967-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-10-20190902\"><span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30-10<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sul piano dichiarativo, l&#8217;amministrazione precisa che questi scambi senza conguaglio <\/span><b>non danno luogo a dichiarazione<\/b><span style=\"font-weight: 400;\"> nell&#8217;allegato 2086. (<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11969-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-30-20190902\"><span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30-30<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-78bda16 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"78bda16\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bdc74ad\" data-id=\"bdc74ad\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9a52c2b content-align-cta-default elementor-widget elementor-widget-eael-cta-box\" data-id=\"9a52c2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-cta-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"eael-call-to-action cta-basic bg-lite cta-preset-1\">\n        <h2 class=\"title eael-cta-heading\">Sai esattamente quando scatta l'obbligo fiscale sulla tua attivit\u00e0 crypto?<\/h2><p style=\"text-align: left\"><span style=\"font-weight: 400\">Tra plusvalenza globale, minusvalenze non riportabili e sospensione dell'imposizione sugli scambi, la linea tra operazione neutra e fatto imponibile non \u00e8 sempre immediata. Analizziamo la tua situazione.<\/span><\/p><a href=\"https:\/\/www.studiolegalecatasti.it\/contatti\/\" class=\"cta-button cta-preset-1  \">CONTATTI<\/a>\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60debe1 elementor-widget elementor-widget-heading\" data-id=\"60debe1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5. I casi in cui si esce dal regime dell'art. 150 VH bis<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f50b85e elementor-widget elementor-widget-text-editor\" data-id=\"f50b85e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i><span style=\"font-weight: 400;\">(occasionale vs &#8220;condizioni analoghe a quelle di un professionista&#8221; vs professionale)<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">La qualificazione dipende <\/span><b>dalle circostanze di fatto<\/b><span style=\"font-weight: 400;\">. La dottrina amministrativa distingue in particolare: (<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11966-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-20240423\"><span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Gestione del patrimonio privato (occasionale):<\/b><span style=\"font-weight: 400;\"> art. 150 VH bis (regime descritto sopra). (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/article_lc\/LEGIARTI000038612228\/2022-03-21\"><span style=\"font-weight: 400;\">CGI, art. 150 VH bis<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Attivit\u00e0 di acquisto e rivendita esercitata a titolo abituale e come professione:<\/b><span style=\"font-weight: 400;\"> redditi tassati come <\/span><b>BIC<\/b><span style=\"font-weight: 400;\"> (attivit\u00e0 commerciale per natura). (<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11966-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-20240423\"><span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Operazioni effettuate in condizioni analoghe a quelle di un professionista<\/b><span style=\"font-weight: 400;\"> (senza che ci\u00f2 costituisca necessariamente l&#8217;attivit\u00e0 professionale principale): tassazione come <\/span><b>BNC<\/b><span style=\"font-weight: 400;\"> ai sensi dell&#8217;<\/span><b>articolo 92<\/b><span style=\"font-weight: 400;\"> (2-1\u00b0 bis). (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/id\/LEGIARTI000020194815\"><span style=\"font-weight: 400;\">CGI, art. 92<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mining:<\/b><span style=\"font-weight: 400;\"> la dottrina riconduce i proventi del mining ai <\/span><b>BNC<\/b><span style=\"font-weight: 400;\"> (con precisazioni sulla determinazione del risultato). (<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11966-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-20240423\"><span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li>\n<\/ul>\n<p><b>Se l&#8217;attivit\u00e0 viene riqualificata in BIC o BNC: regime forfettario o regime reale?<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>BIC forfettario (micro-BIC):<\/b><span style=\"font-weight: 400;\"> reddito imponibile determinato mediante deduzione forfettaria sul fatturato: <\/span><b>71%<\/b><span style=\"font-weight: 400;\"> (attivit\u00e0 di acquisto e rivendita) o <\/span><b>50%<\/b><span style=\"font-weight: 400;\"> (prestazioni di servizi), con un <\/span><b>minimo di 305 \u20ac<\/b><span style=\"font-weight: 400;\">. (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042159220\/\"><span style=\"font-weight: 400;\">CGI, art. 50-0<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>BIC reale (semplificato o ordinario):<\/b><span style=\"font-weight: 400;\"> reddito = ricavi meno costi, con deposito di una <\/span><b>dichiarazione BIC<\/b><span style=\"font-weight: 400;\">. (<\/span><a href=\"https:\/\/www.impots.gouv.fr\/formulaire\/2031-sd\/impot-sur-le-revenu\"><span style=\"font-weight: 400;\">Formulaire 2031-SD \u2013 impots.gouv<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>BNC forfettario (micro-BNC):<\/b><span style=\"font-weight: 400;\"> reddito imponibile determinato mediante deduzione forfettaria sui compensi: <\/span><b>34%<\/b><span style=\"font-weight: 400;\">, con un <\/span><b>minimo di 305 \u20ac<\/b><span style=\"font-weight: 400;\">. (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/article_lc\/LEGIARTI000047622381\/2026-02-06\"><span style=\"font-weight: 400;\">CGI, art. 102 ter<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>BNC reale (dichiarazione controllata):<\/b><span style=\"font-weight: 400;\"> reddito = compensi meno costi, con deposito di una <\/span><b>dichiarazione BNC<\/b><span style=\"font-weight: 400;\">. (<\/span><a href=\"https:\/\/www.impots.gouv.fr\/formulaire\/2035-sd\/revenus-non-commerciaux-et-assimiles-regime-de-la-declaration-controlee\"><span style=\"font-weight: 400;\">Formulaire 2035-SD \u2013 impots.gouv<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In pratica, se la propria attivit\u00e0 si avvicina a una logica quasi professionale o professionale (volume, frequenza, sofisticazione, ricorso a tecniche specializzate, organizzazione strutturata), \u00e8 prudente verificare con attenzione la qualificazione, poich\u00e9 <\/span><b>il regime dichiarativo e le modalit\u00e0 di determinazione del reddito<\/b><span style=\"font-weight: 400;\"> non sono pi\u00f9 quelli dell&#8217;art. 150 VH bis. (<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11966-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-20240423\"><span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ee45e9 elementor-widget elementor-widget-heading\" data-id=\"5ee45e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">6. Dichiarazione annuale delle plusvalenze crypto (moduli e caselle)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-942d3a1 elementor-widget elementor-widget-text-editor\" data-id=\"942d3a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Per le <\/span><b>cessioni occasionali<\/b><span style=\"font-weight: 400;\"> rientranti nell&#8217;articolo 150 VH bis, il percorso dichiarativo \u00e8, in pratica, il seguente:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Allegato 2086:<\/b><span style=\"font-weight: 400;\"> vi si indica il totale della plusvalenza o minusvalenza e il dettaglio delle operazioni (online, tramite &#8220;D\u00e9clarations annexes&#8221;). (<\/span><a href=\"https:\/\/www.impots.gouv.fr\/formulaire\/2086\/declaration-des-plus-ou-moins-values-de-cessions-dactifs-numeriques\"><span style=\"font-weight: 400;\">Formulaire 2086 \u2013 impots.gouv<\/span><\/a><span style=\"font-weight: 400;\"> ;<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11969-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-30-20190902\"> <span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30-30<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Riporto nella dichiarazione:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>casella 3AN<\/b><span style=\"font-weight: 400;\"> (plusvalenza) o <\/span><b>3BN<\/b><span style=\"font-weight: 400;\"> (minusvalenza) nella dichiarazione (2042 C in formato cartaceo). (<\/span><a href=\"https:\/\/www.impots.gouv.fr\/particulier\/questions\/comment-declarer-les-plus-ou-moins-values-sur-cessions-dactifs-numeriques\"><span style=\"font-weight: 400;\">Impots.gouv \u2013 FAQ &#8220;Comment d\u00e9clarer\u2026&#8221;<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Caso particolare: in caso di cessione tramite <\/span><b>persona interposta<\/b><span style=\"font-weight: 400;\">, la logica dichiarativa pu\u00f2 condurre a indicare soltanto la quota corrispondente ai propri diritti, sulla base delle informazioni riportate su un allegato specifico (2087) dalla persona interposta.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16a7909 content-align-cta-default elementor-widget elementor-widget-eael-cta-box\" data-id=\"16a7909\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-cta-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"eael-call-to-action cta-basic bg-lite cta-preset-1\">\n        <h2 class=\"title eael-cta-heading\">Riqualificazione, moduli, caselle: sei sicuro di non aver omesso nulla?<\/h2><p><span style=\"font-weight: 400\">Tra la verifica del regime applicabile e la compilazione corretta degli allegati dichiarativi, i margini di errore sono concreti. Controlliamo insieme la tua situazione prima della dichiarazione.<\/span><\/p><a href=\"https:\/\/www.studiolegalecatasti.it\/contatti\/\" class=\"cta-button cta-preset-1  \">CONTATTI<\/a>\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9b9e33 elementor-widget elementor-widget-heading\" data-id=\"e9b9e33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">7. Obbligo annuale di dichiarare i conti e i portafogli crypto all'estero<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a948b3 elementor-widget elementor-widget-heading\" data-id=\"1a948b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">7.1 Il principio<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20c7f63 elementor-widget elementor-widget-text-editor\" data-id=\"20c7f63\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">I contribuenti domiciliati o stabiliti in Francia devono dichiarare, <\/span><b>ogni anno<\/b><span style=\"font-weight: 400;\">, contestualmente alla dichiarazione dei redditi, i <\/span><b>conti di attivi digitali detenuti all&#8217;estero<\/b><span style=\"font-weight: 400;\"> (piattaforme, depositari, ecc.). (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000050367066\"><span style=\"font-weight: 400;\">CGI, art. 1649 bis C<\/span><\/a><span style=\"font-weight: 400;\"> ;<\/span><a href=\"https:\/\/www.impots.gouv.fr\/actualite\/modalites-de-declaration-des-comptes-dactifs-numeriques-detenus-letranger\"> <span style=\"font-weight: 400;\">Impots.gouv \u2013 &#8220;Modalit\u00e9s de d\u00e9claration\u2026&#8221;<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1a4e35 elementor-widget elementor-widget-heading\" data-id=\"d1a4e35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">7.2 Il modulo<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9434ab3 elementor-widget elementor-widget-text-editor\" data-id=\"9434ab3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La dichiarazione avviene tramite il <\/span><b>modulo 3916-3916 bis<\/b><span style=\"font-weight: 400;\">, in allegato alla dichiarazione dei redditi (o di risultato per alcune entit\u00e0). (<\/span><a href=\"https:\/\/www.impots.gouv.fr\/formulaire\/3916\/declaration-par-un-resident-dun-compte-letranger-ou-dun-contrat-de-capitalisation-o\"><span style=\"font-weight: 400;\">Formulaire 3916\/3916 bis \u2013 impots.gouv<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2bf2a88 elementor-widget elementor-widget-heading\" data-id=\"2bf2a88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">7.3 Sanzioni principali in caso di omissione<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce8fbf0 elementor-widget elementor-widget-text-editor\" data-id=\"ce8fbf0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">In caso di violazione dell&#8217;obbligo dichiarativo relativo ai conti di attivi digitali detenuti all&#8217;estero, la sanzione prevista \u00e8 in particolare:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>750 \u20ac per ogni conto non dichiarato,<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>125 \u20ac per ogni omissione o inesattezza,<\/b><\/li>\n<\/ul>\n<p><b>con un massimale di 10.000 \u20ac per dichiarazione.<\/b><span style=\"font-weight: 400;\"> (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000047623321\/2023-06-03\"><span style=\"font-weight: 400;\">CGI, art. 1736<\/span><\/a><span style=\"font-weight: 400;\"> ;<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000050367066\"> <span style=\"font-weight: 400;\">CGI, art. 1649 bis C<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0699a7b elementor-widget elementor-widget-heading\" data-id=\"0699a7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Da ricordare<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f1e329 elementor-widget elementor-widget-text-editor\" data-id=\"1f1e329\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Per un privato che agisce nell&#8217;ambito della gestione del proprio patrimonio privato, le plusvalenze su crypto rientrano in linea di principio nel <\/span><b>regime delle plusvalenze su attivi digitali<\/b><span style=\"font-weight: 400;\"> (CGI, <\/span><b>art. 150 VH bis<\/b><span style=\"font-weight: 400;\">). (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/article_lc\/LEGIARTI000038612228\/2022-03-21\"><span style=\"font-weight: 400;\">CGI, art. 150 VH bis<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Novit\u00e0 2026:<\/b><span style=\"font-weight: 400;\"> il tasso forfettario &#8220;standard&#8221; \u00e8 <\/span><b>31,4%<\/b><span style=\"font-weight: 400;\"> (<\/span><b>12,8%<\/b><span style=\"font-weight: 400;\"> di imposta sul reddito + <\/span><b>18,6%<\/b><span style=\"font-weight: 400;\"> di contributi sociali) quando si applica la tassazione forfettaria. (<\/span><a href=\"https:\/\/entreprendre.service-public.gouv.fr\/actualites\/A18796\"><span style=\"font-weight: 400;\">Service Public Entreprendre<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Novit\u00e0 2026:<\/b><span style=\"font-weight: 400;\"> l&#8217;opzione per il bar\u00e8me progressif non \u00e8 pi\u00f9 qualificata come <\/span><b>irrevocabile<\/b><span style=\"font-weight: 400;\"> (CGI, art. 200 A modificato dalla <\/span><b>LF 2026<\/b><span style=\"font-weight: 400;\">). (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546896\"><span style=\"font-weight: 400;\">L\u00e9gifrance<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In caso di uscita dal regime &#8220;occasionale&#8221;, i regimi forfettari prevedono una deduzione forfettaria: <\/span><b>micro-BIC 71% \/ 50%<\/b><span style=\"font-weight: 400;\"> (secondo l&#8217;attivit\u00e0) e <\/span><b>micro-BNC 34%<\/b><span style=\"font-weight: 400;\"> (minimo <\/span><b>305 \u20ac<\/b><span style=\"font-weight: 400;\"> in entrambi i casi). (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042159220\/\"><span style=\"font-weight: 400;\">CGI, art. 50-0<\/span><\/a><span style=\"font-weight: 400;\"> ;<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/article_lc\/LEGIARTI000047622381\/2026-02-06\"> <span style=\"font-weight: 400;\">CGI, art. 102 ter<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gli <\/span><b>scambi crypto-crypto senza conguaglio<\/b><span style=\"font-weight: 400;\"> beneficiano di una <\/span><b>sospensione dell&#8217;imposizione<\/b><span style=\"font-weight: 400;\"> (nessuna imposta immediata e, in pratica, nessuna dichiarazione ai sensi dell&#8217;allegato 2086 per questi scambi). (<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11969-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-30-20190902\"><span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30-30<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">I conti e i portafogli di attivi digitali <\/span><b>detenuti all&#8217;estero<\/b><span style=\"font-weight: 400;\"> devono essere <\/span><b>dichiarati ogni anno<\/b><span style=\"font-weight: 400;\"> tramite il <\/span><b>modulo 3916-3916 bis<\/b><span style=\"font-weight: 400;\">. (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000050367066\"><span style=\"font-weight: 400;\">CGI, art. 1649 bis C<\/span><\/a><span style=\"font-weight: 400;\"> ;<\/span><a href=\"https:\/\/www.impots.gouv.fr\/formulaire\/3916\/declaration-par-un-resident-dun-compte-letranger-ou-dun-contrat-de-capitalisation-o\"> <span style=\"font-weight: 400;\">Formulaire 3916\/3916 bis \u2013 impots.gouv<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b style=\"font-style: inherit;\">Attenzione:<\/b><span style=\"font-weight: 400;\"> la <\/span><b style=\"font-style: inherit;\">dichiarazione delle plusvalenze<\/b><span style=\"font-weight: 400;\"> (2086\/2042) e la <\/span><b style=\"font-style: inherit;\">dichiarazione dei conti esteri<\/b><span style=\"font-weight: 400;\"> (3916-3916 bis) sono due obblighi distinti. (<\/span><a style=\"font-size: 16px; background-color: #ffffff;\" href=\"https:\/\/www.impots.gouv.fr\/formulaire\/2086\/declaration-des-plus-ou-moins-values-de-cessions-dactifs-numeriques\"><span style=\"font-weight: 400;\">Formulaire 2086 \u2013 impots.gouv<\/span><\/a><span style=\"font-weight: 400;\"> ;<\/span><a style=\"font-size: 16px; background-color: #ffffff;\" href=\"https:\/\/www.impots.gouv.fr\/formulaire\/3916\/declaration-par-un-resident-dun-compte-letranger-ou-dun-contrat-de-capitalisation-o\"> <span style=\"font-weight: 400;\">Formulaire 3916\/3916 bis \u2013 impots.gouv<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4cacea content-align-cta-default elementor-widget elementor-widget-eael-cta-box\" data-id=\"f4cacea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"eael-cta-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"eael-call-to-action cta-basic bg-lite cta-preset-1\">\n        <h2 class=\"title eael-cta-heading\">La tua situazione merita un'analisi personalizzata.<\/h2><p><span style=\"font-weight: 400\">Privato occasionale, investitore attivo, attivit\u00e0 assimilabile al trading: il regime applicabile non \u00e8 sempre quello che si ritiene corretto. Contattaci.<\/span><\/p><a href=\"https:\/\/www.studiolegalecatasti.it\/contatti\/\" class=\"cta-button cta-preset-1  \">CONTATTI<\/a>\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cdbf9be elementor-widget-divider--view-line_icon elementor-view-default elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"cdbf9be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon elementor-divider__element\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-asterisk\"><\/i><\/div>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b4ef823 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b4ef823\" data-element_type=\"section\" data-e-type=\"section\" id=\"NOTE\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-10cc3cc\" data-id=\"10cc3cc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e6df3c8 elementor-widget elementor-widget-text-editor\" data-id=\"e6df3c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">L\u2019opinione espressa in quest\u2019articolo ha carattere meramente divulgativo.<br \/><br \/>L&#8217;articolo non ha in alcun modo valore di parere legale.<br \/><br \/>Inoltre, \u00e8 bene ricordare che la tematica fiscale di ogni cliente \u00e8 diversa in quanto le situazioni personali e patrimoniali sono, nella maggior parte dei casi, essenzialmente diverse.<br \/><br \/>Qualora doveste avere un problema fiscale simile, Vi invitiamo a contattarci per una prima discussione del Vostro caso.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed85700 elementor-widget-divider--view-line_icon elementor-view-default elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"ed85700\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon elementor-divider__element\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-asterisk\"><\/i><\/div>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cde17eb elementor-widget elementor-widget-toggle\" data-id=\"cde17eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2151\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2151\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">1. Gli scambi tra criptovalute sono tassabili in Francia?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2151\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2151\"><p><span style=\"font-weight: 400;\">No. Gli scambi di attivi digitali senza conguaglio, ad esempio Bitcoin contro Ethereum, beneficiano di una sospensione dell&#8217;imposizione. L&#8217;imposta \u00e8 differita fino a una cessione imponibile successiva, ovvero una conversione in euro o un acquisto di beni o servizi.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2152\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2152\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">2. Qual \u00e8 il tasso di tassazione delle criptovalute in Francia nel 2026?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2152\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2152\"><p><span style=\"font-weight: 400;\">Per un privato che agisce nell&#8217;ambito della gestione del proprio patrimonio privato, il tasso complessivo \u00e8 del 31,4%: 12,8% di imposta sul reddito e 18,6% di contributi sociali, ai sensi dell&#8217;articolo 150 VH bis del CGI. \u00c8 possibile optare per la tassazione progressiva per scaglioni.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2153\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2153\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">3. Devo dichiarare i miei conti crypto esteri anche se non ho realizzato alcuna plusvalenza?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2153\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2153\"><p><span style=\"font-weight: 400;\">S\u00ec. L&#8217;obbligo di dichiarazione dei conti di attivi digitali detenuti all&#8217;estero tramite il modulo 3916-3916 bis \u00e8 indipendente da qualsiasi plusvalenza. Si applica ogni anno, anche in assenza di cessioni imponibili.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2154\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2154\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">4. La normativa francese sulle crypto si applica anche agli italiani?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2154\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2154\"><p><span style=\"font-weight: 400;\">S\u00ec, ma il criterio rilevante non \u00e8 la nazionalit\u00e0 bens\u00ec la residenza fiscale. Le regole descritte in questo articolo si applicano a chiunque sia fiscalmente residente in Francia, indipendentemente dalla cittadinanza. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Un cittadino italiano che vive e lavora in Francia \u00e8 soggetto alla normativa fiscale francese sulle crypto esattamente come un cittadino francese. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Chi invece risiede fiscalmente in Italia, anche se opera su piattaforme francesi o detiene asset in Francia, \u00e8 soggetto alla normativa italiana. Se hai dubbi sulla tua residenza fiscale o gestisci una situazione transfrontaliera Francia-Italia, \u00e8 il caso di verificare la tua posizione prima di dichiarare.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d1ac48 elementor-widget-divider--separator-type-pattern elementor-widget-divider--no-spacing elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8d1ac48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\" style=\"--divider-pattern-url: url(&quot;data:image\/svg+xml,%3Csvg xmlns=&#039;http:\/\/www.w3.org\/2000\/svg&#039; preserveAspectRatio=&#039;none&#039; overflow=&#039;visible&#039; height=&#039;100%&#039; viewBox=&#039;0 0 24 24&#039; fill=&#039;black&#039; stroke=&#039;none&#039;%3E%3Cpath d=&#039;M24,8v12H0V8H24z M24,4v1H0V4H24z&#039;\/%3E%3C\/svg%3E&quot;);\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d1dc818 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"d1dc818\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-52a0bc7\" data-id=\"52a0bc7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2895e7e elementor-widget elementor-widget-heading\" data-id=\"2895e7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">ALTRI ARTICOLI SUL BLOG<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27632f8 elementor-posts--thumbnail-none elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-card-shadow-yes elementor-posts__hover-gradient elementor-widget elementor-widget-posts\" data-id=\"27632f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;cards_columns&quot;:&quot;3&quot;,&quot;cards_columns_tablet&quot;:&quot;2&quot;,&quot;cards_columns_mobile&quot;:&quot;1&quot;,&quot;cards_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:35,&quot;sizes&quot;:[]},&quot;cards_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;cards_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.cards\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-cards elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4871 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalita-internazionale\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/it\/tassazione-delle-plusvalenze-su-criptovalute-in-francia-2026\/\" target=&quot;_blank&quot;>\n\t\t\t\tTassazione delle plusvalenze su criptovalute in Francia (2026)\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/it\/tassazione-delle-plusvalenze-su-criptovalute-in-francia-2026\/\" aria-label=\"Leggi tutto Tassazione delle plusvalenze su criptovalute in Francia (2026)\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4822 post type-post status-publish format-standard has-post-thumbnail hentry category-digital-tax\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/it\/fatturazione-elettronica-francia-2026-2027\/\" target=&quot;_blank&quot;>\n\t\t\t\tFatturazione elettronica 2026\u20132027 (Francia): cosa cambia, per chi e come mettersi in regola\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/it\/fatturazione-elettronica-francia-2026-2027\/\" aria-label=\"Leggi tutto Fatturazione elettronica 2026\u20132027 (Francia): cosa cambia, per chi e come mettersi in regola\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4790 post type-post status-publish format-standard has-post-thumbnail hentry category-contenzioso-commerciale-e-risoluzione-delle-controversie tag-italia\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/it\/contenzioso-commerciale-in-francia-e-mard-guida-completa-per-le-imprese\/\" target=&quot;_blank&quot;>\n\t\t\t\tContenzioso commerciale in Francia e MARD: guida completa per le imprese\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/it\/contenzioso-commerciale-in-francia-e-mard-guida-completa-per-le-imprese\/\" aria-label=\"Leggi tutto Contenzioso commerciale in Francia e MARD: guida completa per le imprese\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4956 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalita-internazionale tag-imposte-sui-beni-esteri tag-italia tag-regime-fiscale tag-tassazione\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/it\/residenza-fiscale-e-ritenuta-alla-fonte-il-consiglio-di-stato-francese-chiarisce-la-nozione-di-residente-fiscale-convenzionale\/\" target=&quot;_blank&quot;>\n\t\t\t\tResidenza fiscale e ritenuta alla fonte: il Consiglio di Stato francese chiarisce la nozione di \u00abresidente fiscale convenzionale\u00bb\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/it\/residenza-fiscale-e-ritenuta-alla-fonte-il-consiglio-di-stato-francese-chiarisce-la-nozione-di-residente-fiscale-convenzionale\/\" aria-label=\"Leggi tutto Residenza fiscale e ritenuta alla fonte: il Consiglio di Stato francese chiarisce la nozione di \u00abresidente fiscale convenzionale\u00bb\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4955 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalita-internazionale tag-imposte-sui-beni-esteri tag-italia tag-regime-fiscale tag-tassazione\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/it\/donazione-esente-300000-articolo-790-a-bis\/\" target=&quot;_blank&quot;>\n\t\t\t\tCome funziona la Donazione Esente 790 A bis in Francia\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/it\/donazione-esente-300000-articolo-790-a-bis\/\" aria-label=\"Leggi tutto Come funziona la Donazione Esente 790 A bis in Francia\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-4954 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalita-internazionale tag-imposte-sui-beni-esteri tag-italia tag-regime-fiscale tag-tassazione\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/it\/residenza-fiscale-francia-italia-centro-interessi-economici-2025\/\" target=&quot;_blank&quot;>\n\t\t\t\tResidenza fiscale tra Francia e Italia: il rischio del centro degli interessi economici e le nuove regole 2025\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/it\/residenza-fiscale-francia-italia-centro-interessi-economici-2025\/\" aria-label=\"Leggi tutto Residenza fiscale tra Francia e Italia: il rischio del centro degli interessi economici e le nuove regole 2025\" tabindex=\"-1\" target=\"_blank\">\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Siete residenti fiscali in Francia e avete ceduto crypto nel 2025, o intendete farlo nel 2026? Prima di dichiarare, \u00e8 utile sapere quale regime si<\/p>\n","protected":false},"author":5,"featured_media":4899,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[31],"tags":[],"class_list":["post-4871","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalita-internazionale"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tassazione crypto in Francia (2026) | Studio Legale Catasti<\/title>\n<meta name=\"description\" content=\"Regime fiscale, calcolo delle plusvalenze e obblighi dichiarativi sulle criptovalute in Francia nel 2026. 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