Italy announces 2026 tax deadline extensions and new crypto‑activity reporting rules

The Agenzia delle Entrate released new FAQs that clarify how crypto‑activities are treated under Italian tax law. The guidance explains that the effective address of a crypto‑service provider can be used to determine jurisdiction, and that transactions above USD 50,000 must be reported as “retail payment operations”. Transfers of crypto used as loan collateral must also be declared under the CRS framework.

For most taxpayers, the balance for 2025 and the first advance payment for 2026 can now be paid by 20 August 2026 with an interest surcharge of 0.80 %, double the usual rate. The extension applies to ISA, flat‑rate and “minimi” taxpayers and covers IRPEF, IRAP and VAT liabilities.

During the fiscal holiday from 1 to 20 August 2026, ordinary F24 payments can be deferred without penalties, although payments linked to the “rottamazione” plans and certain other obligations remain excluded.

The INPS announced that, from August 2026, it will recover the provisional 2021‑2022 14th‑salary supplement and a €154.94 bonus from pensioners who failed to file the required 2025 income declaration. Recoveries will be spread over 24 or 12 instalments, starting with the August payroll.

Separate local initiatives include a rent‑subsidy programme in Castellina in Chianti, which accepts applications until 25 August 2026, and a controversy in Fiumicino over the newly introduced blue‑zone parking system.