n. 5/2017 - Tax exemptions - PIR - Transfer of tax losses - Miscellaneous
n. 5/2017 - Tax exemptions - PIR - Transfer of tax losses - Miscellaneous
Tax exemptions - PIR - Transfer of tax losses - Miscellaneous
The DL 193/2016 conv. L.225 / 2016 (so-called "Tax Decree") and L.232 / 2016 (2017 Budget Law), have introduced some innovations in the field of direct taxes concerning, among other things:
the exemption from tax for income deriving from medium and long-term investments of the compulsory pension funds and pension funds;
the subsidized tax regime for individual long-term savings plans (PIR);
the cash deduction of the withholdings and the payment of the withholding taxes of the fees due from the condominium to the contractor;
the exclusion of asset management companies from the IRES surcharge of 3,5%;
the transfer of tax losses to the listed parent company.
