Module 220 min2055 wordsFree — no account
Losses, the 2025 step-up, intermediaries and the tax return
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986) Art. 68, paragraphs 5 and 9-bis, consolidated version 16 — verified on September 25, 2026
- Gazzetta Ufficiale — Law 207 of 30 December 2024, Art. 1, paragraphs 26-29, consolidated version 29 — verified on September 25, 2026
- Gazzetta Ufficiale — Legislative Decree 461 of 21 November 1997, Art. 6, paragraphs 1, 1-bis, 3, 4 and 6, consolidated version 11 — verified on September 25, 2026
- Gazzetta Ufficiale — Legislative Decree 461 of 21 November 1997, Art. 7, paragraph 5, consolidated version 15 — verified on September 25, 2026
- Agenzia delle Entrate — Pre-filled return help, Section RT (part V-A) — verified on September 25, 2026
- Agenzia delle Entrate — Pre-filled return help, Section RW, monitoring and crypto-asset tax — verified on September 25, 2026
Contents linked from this module
- Filing the Redditi Persone fisiche return
Who must file it and when: it is the return that contains both section RT and section RW.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.