Test yourself Question 1 of 6 Question 1 of 6
In 2026 a saver earns 1,000 euros of interest and realises 1,000 euros of losses on shares. How much tax does she pay on the interest?
Nothing, because the loss cancels the interest 260 euros 130 euros It depends on her IRPEF bracket
Question 2 of 6 Question 2 of 6
An investor sells a BTP with a 4,000 euro gain. What is the substitute tax?
1,040 euros About 500.03 euros 1,923.20 euros Nothing, government bonds are exempt
Question 3 of 6 Question 3 of 6
Which items reduce the gain on a sale of shares?
Purchase and sale commissions Interest on the loan used to buy the shares Losses on dividends Stamp duty on the current account
Question 4 of 6 Question 4 of 6
A 2026 capital loss is not reported in that year's return. What happens?
It can still be used until 2030 It can only be used against dividends The right to carry it forward is lost It turns into a tax credit
Question 5 of 6 Question 5 of 6
A partner sells quotas in an unlisted srl carrying 22% of the votes and 22% of the capital. How is the holding classified?
Non-qualifying, because the capital stays below 25% Qualifying, because the votes exceed 20% Qualifying, because it exceeds 2% It is not miscellaneous income at all
Question 6 of 6 Question 6 of 6
A deposit account yields 300 euros of gross interest and costs 80 euros in fees. What amount does the 26% apply to?
220 euros 300 euros 380 euros Nothing, the account is loss-making
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