Cryptocurrencies/What is the RW framework for?

The RW panel is for the annual monitoring of investments and financial assets abroad, owned by individuals resident in Italy. The RW panel is also used to determine IVIE (tax on property held abroad) and IVAFE (tax on financial assets held abroad), where applicable; however, it should be noted that no IVAFE is due in relation to virtual currencies. Therefore, regarding cryptocurrencies, the fulfillment related to the RW panel is “monitoring only”