Journal of
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Archive » April 2016 » Italian tax regime on capital gains or losses

Italian tax regime on capital gains or losses

Enzo Mignarri
April 2016 - n. 4
Jel codes: H20, H24, H25

The «default» Italian tax regime for capital gains (or losses) available for resident subjects is the declared one. Taxpayers can opt for the administrative or managed saving regimes. For non-resident subjects the administrative regime is applied by financial intermediaries.


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