Module 121 min2251 wordsFree — no account
Investment income versus capital gains: the two families of financial income in Italy
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — Decree-Law 66 of 24 April 2014, Art. 3 on financial income, paragraphs 1, 2, 5, 7, 12, 13 and 14, consolidated version 2 — verified on September 25, 2026
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986) Art. 67, Miscellaneous income, paragraph 1 letters (c) to (c-quinquies) and paragraph 1-bis, consolidated version 35 (version 36 only records the repeal from 2027) — verified on September 25, 2026
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986) Art. 68, Capital gains, paragraphs 5 and 6, consolidated version 16 — verified on September 25, 2026
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986) Art. 45, Determination of investment income, paragraph 1, consolidated version 4 — verified on September 25, 2026
- Gazzetta Ufficiale — Presidential Decree 600 of 29 September 1973, Art. 27, Withholding on dividends, paragraph 1, consolidated version 24 — 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.
- Withholding on dividends paid to a resident individual — 26%
gazzettaufficiale.it · 2026 rules
Contents linked from this module
- Work out what is left of a dividend after withholding
Starts from the company's gross profit and ends with the net amount an individual shareholder actually receives.
- The Redditi Persone fisiche return
Section RT of this return is where you report gains the intermediary did not tax and losses you want to carry forward.
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.