I think it's early to scratch our heads because everything could change. The fact is that for 2024 we only pay the stamp duty if we are under €2000, for 2025 - 26% in a year.

Good morning dear community, happy Christmas Eve to all
This is the first post in Italian that I publish, since I have a question about taxation: as we now know, it has remained at 26% but what exactly are you taxed on: profits or all the capital that is converted into fiat currency from crypto?
To give you an example, if I bought €100 in BTC and then resell them for the same value (without therefore making a profit) I don't have to pay anything.
If instead I resell the same amount for €101, will I have to pay 26% on all the capital?