How to declare crypto as a company

For limited companies (SRL), monitoring does not go through the RW/RT sections (typical of natural persons), but directly through the entries in the financial statements and the determination of business income. The figures in our report (cost basis, sale prices and holdings) remain entirely valid as a basis for calculation. Translating those values into the correct sections is up to the accountant, who will use them to prepare the financial statements and the related adjustments in the Redditi SC form.

It is worth noting that, for companies, the Redditi SC form includes lines 107 and 108, which serve a function analogous to the RW section for natural persons, for the purposes of the 0.2% tax on crypto-assets.

In short

The tax report we provide serves the accountant as a certified “statement of account” to identify purchase values, sales made and closing holdings. On that basis, the accountant will enter the correct values in the company’s financial statements and in the related upward or downward adjustments in the tax return (Redditi SC form), as well as, where necessary, in lines 107 and 108 for the calculation of the tax on crypto-assets, rather than in the RW/RT sections.