Key crypto tax terms — definitions that link into RIXTO Guides.
Crypto Glossary
A
Airdrop
Affrancamento (Italy)
ART (Asset-Referenced Token)
B
Borrowing Against Crypto
C
Capital Gain
Capital Loss
Cost Basis
Crypto-to-Crypto Exchange
Cripto-attività (Italy)
CASP (Crypto-Asset Service Provider)
Crypto Lending & Yield
Cross-Chain Bridges
Collateral Liquidation
D
Declarative vs Administered Regime (Italy)
DAC8 & CARF
E
EMT (Electronic Money Token)
F
Fair Market Value
FIFO (First In, First Out)
I
IVCA (Italy)
Imposta Sostitutiva (Italy)
L
LIFO (Last In, First Out)
LP Tokens (Liquidity Pool)
LST (Liquid Staking Tokens)
M
MiCA (Markets in Crypto-Assets)
R
Redditi Diversi (Italy)
S
Staking Rewards
T
Taxable Event
W
Wallet Self-Transfer
Wrapped Tokens