Module 221 min2172 wordsFree — no account
When carry-forward stops: change of control, change of business and the vitality test
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986) art. 84, carry-forward of losses, paragraphs 3, 3-bis, 3-ter and 3-quater and update notes, consolidated text version 15 (version 16 only records the repeal by Legislative Decree 117/2026) — verified on September 25, 2026
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986) art. 8, paragraph 3, cross-reference to art. 84 for partnerships, consolidated text version 9 (version 10 only records the repeal) — verified on September 25, 2026
Contents linked from this module
- Estimate IRES with and without past losses
Compare the tax due on full income and on income reduced by losses to measure what the carry-forward is worth.
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.