72
Focus n. 58 – 2024
In a practice document, the Revenue’s operating instructions on the new form of capital gain. Clarifications also on the front of the variation of the status of the assets.
Index of topics
- Premise
- Changes to the tax rules on capital gains in the event of the onerous transfer of real estate
- Illustration of the conclusion of the Revenue Agency regarding articles 67 and 68 of the TUIR
- Change in the status of the assets
- Another standard document: sale with retention of title
- Regulatory references
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