Whether they are considered investments or means of payment, cryptocurrencies are increasingly attracting the attention of stakeholders. In brief, cryptocurrencies are under the spotlight. These assets do not yet have a tax framework in Italy, although the Italian Tax Authority already provided some clarifications regarding direct and indirect taxation in specific Rulings. In particular, with regard to personal income tax, withdrawals of cryptocurrencies from deposits whose average balance exceeds Euro 51,645.69 threshold for more than…