Test yourself Question 1 of 6 Question 1 of 6
The consolidated text of Article 5 of Decree 461/1997 shows 12.50%. What rate applies in 2026 to gains on non-qualifying shares?
12.50% 20% 26% The taxpayer's IRPEF bracket
Question 2 of 6 Question 2 of 6
Under the administered regime, with 100 shares bought at 10 euros and 100 at 14 euros, what cost does the intermediary use for 100 shares sold?
10 euros, the oldest lot 14 euros, the latest lot 12 euros, the weighted average cost The sale price
Question 3 of 6 Question 3 of 6
A saver closes an administered account with 3,000 euros of unused losses. What can he do?
Nothing, the losses die with the account Use them against the year's dividends Deduct them from gains in another account in his name or in the return, within the fourth year Claim a 26% refund
Question 4 of 6 Question 4 of 6
A managed portfolio is worth 50,000 euros at the start of the year and 53,000 at the end, with 1,000 euros withdrawn and no contributions. What is the tax?
780 euros 1,040 euros 520 euros 13,780 euros
Question 5 of 6 Question 5 of 6
Under which regime can a loss on securities reduce the tax burden on coupons and dividends?
Self-reported Administered Managed None of the three
Question 6 of 6 Question 6 of 6
Which tax code is used, under self-reporting, to pay the tax on gains from non-qualifying shares?
1100 4001 1040 None: the bank always pays it
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