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Archive » January 2025 » Participation exemption: the extension to the States of the European Union and the European Economic Area

Participation exemption: the extension to the States of the European Union and the European Economic Area

Enzo Mignarri
January 2025 - n. 1
Keywords: Participation exemption, plusvalenze, investimenti
Jel codes: H20, H30

The recognition of the participation exemption on capital gains deriving from the sale of qualified shareholdings and equivalent financial instruments also to the States of the European Union and the European Economic Area puts an end to the existing discrimination towards such financial investments. However, there is no shortage of doubts about the correctness of the rule, despite the relevant clarifications provided by the Revenue Agency.

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