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Archive » October 2023 » The new fiscal regulation in Italy: impacts on the taxation of financial income

The new fiscal regulation in Italy: impacts on the taxation of financial income

Enzo Mignarri
October 2023 - n. 10
Keywords: Riforma fiscale, redditi finanziari, tassazione
Jel codes: H20, G20

The recent approval of the delegated law for tax reform represents a first step for the revision of the Italian tax system. Among other things, substantial changes are planned – of interest to investors – of the current methods of taxation of financial income. The main features are the creation of a single category of financial income, their general taxation by cash and the application of a substitute tax on the income received by natural persons who are not entrepreneurs. The delegation also proposes a revision of the system of taxation of returns for supplementary pension schemes, in accordance with the cash principle, instead of the net result accrued in each tax period.

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