A voluntary disclosure is on the way for natural persons who have not declared cryptocurrencies in the Italian tax return. Crypto-currencies (Bitcoin, Dodgecoin, Ethereum, etc.) are now a very widespread security on a global basis from several years thanks to the c.d. initial coin offerings and allow to conclude commercial transactions – recorded by a blockchain (or distributed ledger) which act as a database – through the use of virtual currency (e.g., bitcoin) held in…