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Spreading a business capital gain in Italy — selling a business over five years

The gain is the sale price, net of directly attributable costs, less the undepreciated cost (TUIR art. 86). Since 2026 (Law 199/2025) only a gain on selling a business or a business unit held for at least three years can be spread: in equal instalments over the year of sale and the following years, up to the fourth. Every other gain is taxed in full in the year it arises.

2026 rules — verified on September 25, 2026Free, no account

This content is part of the path: Closing your business· Step 3 of 8· Next step: Italian annual VAT balance — paying in one go or in instalments

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Sources and assumptions

  • Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 86 « Plusvalenze patrimoniali » — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « Le plusvalenze realizzate per le cessioni di azienda o rami d'azienda concorrono a formare il reddito per l'intero ammontare nell'esercizio in cui sono state realizzate o, se l'azienda o il ramo d'azienda e' stato posseduto per un periodo non inferiore a tre anni »
  • Gazzetta Ufficiale — TUIR art. 86 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « a scelta del contribuente, in quote costanti nell'esercizio stesso e nei successivi, ma non oltre il quarto. »

Calculation assumptions

  • The calculation applies the rule for gains realised from 2026: selling a single asset, however long it has been held, can no longer be spread.
  • Spreading is an election made in the income tax return; without a return the whole gain is taxed in the year of sale.
  • Athletes' registration rights, exempt gains on shareholdings (art. 87), assets allocated to partners and IRAP are not covered.

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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.