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How benefits, advances and redemptions are taxed
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — Legislative Decree 252 of 5 December 2005, Art. 11 « Prestazioni », text in force in 2026 (paragraphs 2, 3 to 3-quinquies, 4 to 4-quater, 6 to 6-ter, 7, 8 and update notes 26 and 29) — verified on September 25, 2026
- Gazzetta Ufficiale — Legislative Decree 252 of 5 December 2005, Art. 14, paragraphs 2 to 5: partial and full redemptions and their withholding — verified on September 25, 2026
- Gazzetta Ufficiale — Legislative Decree 252 of 5 December 2005, Art. 11, later version: paragraphs 6 to 8 repealed by Legislative Decree 117 of 19 June 2026 — verified on September 25, 2026
Contents linked from this module
- The Redditi Persone fisiche return
Where the RITA withholding is waived in favour of ordinary taxation.
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.