Politics · Italy · 5 hrs ago
Italy sets 26% tax on gains from resold tax credits
Italy’s Revenue Agency has created a new tax payment code for gains from certain tax credits.
The rule applies to people who buy incentive tax credits at a discount, such as credits linked to the Superbonus.
If they use or resell those credits for a profit, the gain is subject to a 26% substitute tax.
The tax is paid through Italy’s F24 payment form, using code 4095.
The change concerns buyers who make a profit by using or reselling credits.
The available information does not state when the rule takes effect or give further payment deadlines.
Italy has set a 26% substitute tax on gains from certain tax credits bought at a discount.
The tax applies when buyers of subsidised tax credits, such as Superbonus credits, use or resell them at a profit.
The Italian Revenue Agency established tax code 4095 for the payment.
The tax is paid through the F24 form.
- Who
- Buyers of subsidised tax credits who make a gain by using or reselling them.
- What
- A 26% substitute tax applies to the gain.
- When
- Not stated.
- Where
- Italy.
- Why
- Not stated.
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- Tax rate
- 26%
- Tax code
- 4095
- Payment form
- F24