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Archive » September 2022 » Individual Savings Plans in Italy: the enhancement after the recent changes

Individual Savings Plans in Italy: the enhancement after the recent changes

Enzo Mignarri
September 2022 - n. 9
Keywords: Piani individuali di risparmio, legge di bilancio, tassazione
Jel codes: G23, H20, E20

The fiscal discipline of Individual savings plans – introduced on the Italian market in 2017 – has seen significant changes over time. Recently, the 2022 budget law has brought further important innovations: raising the investment limits of ordinary Pirs; loosening the constraints on alternative Pirs; changing for 2022 the rules on the tax credit for capital losses realized in alternative Pirs. On the new discipline, first the Ministry of Economy and Finance, with special guidelines, and then the Revenue Agency, have provided detailed clarifications.

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