Module 123 min2214 wordsFree — no account
Carrying losses forward: the 80% cap, the first three years and unincorporated businesses
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 1 and 2, 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, determination of total income, paragraphs 1, 2 and 3, consolidated text version 9 (version 10 only records the repeal by Legislative Decree 117/2026) — verified on September 25, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Standard IRES rate on each euro of income not covered by losses — 24%
agenziaentrate.gov.it · 2026 rules
Contents linked from this module
- Calculate IRES on the income left after losses
Enter the taxable income remaining once past losses have been offset and check the tax the company owes.
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.