Capital losses treatment in financial assets allocation

Enzo Mignarri
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Enzo Mignarri: Banca Monte dei Paschi di Siena

BANCARIA, 2011, vol. 01, 32-38

Abstract: The functioning of the different financial income taxation regimes for individuals, private partnerships and non-commercial entities indicate that there are differences in the treatment of capital losses. In the declaration and administered savings fiscal regimes, capital losses are those realized, while in the asset management fiscal regime capital losses acquired after the tax year are also considered.

Keywords: tassazione rendite finanziarie; regime della dichiarazione; regime del risparmio amministrato; regime del risparmio gestito (search for similar items in EconPapers)
JEL-codes: K12 K34 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ban:bancar:v:01:y:2011:m:january:p:32-38

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