[image] English translation

ART. 4.

(Measures regarding the setting of digital services and crypto assets)

1. In Article 1 of Law No. 145 of 30 December 2018, paragraph 36 is replaced by the following: «36. The taxable persons for digital services are those carrying out business activities that generate revenues from digital services referred to in paragraph 37 in the territory of the State.».

2. On the capital gains and other proceeds referred to in Article 67, paragraph 1, letter c-sexies), of the consolidated text of income taxes, referred to in Presidential Decree No. 917 of 22 December 1986, generated from the entry into force of this law, the substitute tax referred to in Article 5 of Legislative Decree No. 461 of 21 November 1997, is applied at a rate of 42 percent.