A fiscal discipline applicable to crypto-assets is introduced. Cryptocurrency taxation in Italy from 2023 is first inserted in article 67, paragraph 1, Tuir, a new category of "other income" consisting of capital gains and other income generated through reimbursement or sale on a profitable basis, exchange or possession of crypto-assets, not lower in total than 2,000 euros in the tax period. The positive and negative components resulting from the evaluation of crypto-assets do not contribute to the formation of income for Ires and Irap purposes. It remains in place, even for Ires subjects, that when crypto-assets are exchanged with other assets (including other crypto-assets) or sold for legal tender, the difference between the collected consideration and the tax value contributes to the formation of the period's income. The purchase value of the crypto-assets held on January 1st, 2023 may be considered for the calculation of gains and losses, provided that said value is subject to a tax substitute for income taxes, at a rate of 14%. Contributors who have not indicated the holding of crypto-assets and the income derived from them in their income tax returns can regularize their position by submitting an appropriate application for emergence and paying the penalty for the omitted indication and, in the event that the crypto-assets have produced income, a substitute tax equal to 3.5% of the value of the crypto-assets held at the end of each year or at the time of realization. A stamp duty is provided for relationships involving crypto-assets at a rate of 2 per thousand per year of the relevant value. In my humble opinion, this is a conceptual mistake made by the government committee that equates cryptocurrencies to fiat currency, thus showing the full intention to increase tax revenue through the application of an unfounded tax, since the European Court of Justice had defined cryptocurrencies as NOT currency.