Module 219 min2126 wordsFree — no account
Self-reported, administered or managed: who pays the tax and where losses end up
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — Legislative Decree 461 of 21 November 1997, Art. 5, Substitute tax on capital gains, paragraphs 2, 3 and 4, consolidated version 10 (version 11 only records the repeal from 2027) — verified on September 25, 2026
- Gazzetta Ufficiale — Legislative Decree 461 of 21 November 1997, Art. 6, Administered savings election, paragraphs 1-7 and 9, consolidated version 11 — verified on September 25, 2026
- Gazzetta Ufficiale — Legislative Decree 461 of 21 November 1997, Art. 7, Individual portfolio management, paragraphs 1-4, 10 and 11, consolidated version 15 — verified on September 25, 2026
- Gazzetta Ufficiale — Law 207 of 30 December 2024, Art. 1, paragraph 23, consolidated version 29 — verified on September 25, 2026
- Agenzia delle Entrate — Pre-filled return help, Section RT (Redditi 2026 instructions, booklet 2) — verified on September 25, 2026
- Gazzetta Ufficiale — Decree-Law 66 of 24 April 2014, Art. 3, paragraphs 1 and 14, consolidated version 2 — verified on September 25, 2026
Contents linked from this module
- Explore the Redditi Persone fisiche return
Who files it and when, and where to find section RT for gains under the self-reported regime.
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.