{"id":2040,"date":"2022-03-01T15:23:23","date_gmt":"2022-03-01T14:23:23","guid":{"rendered":"http:\/\/159.65.127.138\/?p=2040"},"modified":"2026-01-22T14:55:05","modified_gmt":"2026-01-22T13:55:05","slug":"step-of-up-of-shares-advancing-the-tax-on-capital-gains-by-paying-substitute-tax-in-exchange-for-a-step-up","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/step-of-up-of-shares-advancing-the-tax-on-capital-gains-by-paying-substitute-tax-in-exchange-for-a-step-up\/","title":{"rendered":"Tax Step Up of Shares\/Land and Buildings – Revaluation"},"content":{"rendered":"\t\t
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Law Decree no. 17 of March 1, 2022, containing urgent measures for the containment of electricity and natural gas costs, the development of renewable energy and the relaunch of industrial policies, known as the Energy Decree was published in the Official Gazette no. 50 of March 1, 2022.   Article 29 of the Decree confirms the reopening of the terms for the revaluation of  base costs of land\/buildings and equity investments.  The Energy Decree reopens the terms for the revaluation of equity investments and land and sets the substitute tax rate at 14%.<\/p>


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The decree allows the upward revaluation of the tax cost of real estate and unlisted equity investments thereby reducing or annulling any taxable capital gain arising at the time of subsequent disposal of the asset.<\/p>


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The revaluation is open to individuals, simple partnerships, non-commercial entities and non resident companies with no permanent establishment in Italy where the asset is held otherwise than in the course of a trade or business.<\/p>\n


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The substitute tax is not applied to the increase in the value of the asset but to the entire gross revalued value as shown in the appraisal report made by an authorized professional.<\/p>\n


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This allows individuals, simple companies, non-commercial entities and non-resident parties without a permanent establishment in Italy to take the revalued basis as the base cost for calculating any capital of a future disposal. This gain will generally be subject to a substitute tax of 26%.  Taxpayers can legitimately achieve, by revaluation of the assets,  a tax saving ahead of a possible sale as compared to the normal tax on the capital gain.  The revaluation of the asset can be made in contemplation of sale as long as the taxpayer is the owner of the asset at the time of payment of the first instalment.<\/p>


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The payment of the tax in three equal annual instalments must be made starting from 15 June 2022.
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The revaluation must be supported by an appraisal by a registered authorized accountants (such as one of our staff).<\/p>\n


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The Energy Decree confirms the application of the substitute tax at a single rate of 14%.  In previous years different rates applied depending on the percentage of share capital and corresponding voting rights.  <\/span>This regime has been available for a number of years and involves stepping up the tax basis in the asset to current market value, paying tax, at a lower rate than normal, on the step up.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Whether the revaluation is convenient depends on the original base cost.  The 14% substitute tax is payable on the gross value of the shares, and thus will be less convenient the higher the base cost compared to current value.<\/span>
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By way of example:<\/b> an individual owns a private, non business investment, share of an srl, representing 50% of the entire share capital, with a purchase value of \u20ac 50,000, which they want to sell at a price of \u20ac 600,000.\u00a0<\/p>

\u00a0<\/p>

Under the ordinary regime they would realize a capital gain, before the deduction costs, of\u00a0 \u20ac 550,000 (600,000 – 50,000) with a liability to tax at 26%\u00a0 of Euro 143,000.<\/p>

\u00a0<\/p>

The revaluation of the share, if implemented before 15 June 2022, would see the payment of the substitute tax of 14% on the entire revalued amount, ie. \u20ac 550,000 x 14% = \u20ac 77,000.\u00a0 A saving of nearly Euro 66,000, net of timing costs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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The payment of the substitute tax can be made in a single instalment on or before 30 June 2020. Alternatively it can be paid in three equal annual instalments with a 3% per annum uplift calculated from  15 June 2022 to 15 June 2023 and 15 June 2024 respectively.<\/p>


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The F24 tax payment form needs to be completed to effect the tax payment The code is:  ” 8055 –  Substitute tax on income taxes for the restatement of the purchase values of equity investments not traded on regulated markets”.  The substitute tax due can be offset on the F24 form, using any available tax credits (VAT, personal income tax, etc.). In case of payment in installments, the revaluation is completed with the payment of the first installment of the substitute tax. The Revenue Agency in the Circular 4 August 2004, n. 35 \/ E, clarified that the failure to pay the installments after the first one does not invalidate the revaluation and the unpaid tax becomes a due due to the authorities in the normal way.  Thus for example it is possible to make late payment with interest and penalties.<\/p>


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If you want to ‘update’ the final value of a previous revaluation, you can deduct the substitute tax already paid on a previous revaluation  against the substitute tax on the subsequent revaluation.<\/div>\n<\/div>\n
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Any capital loss generated as as result of the appraisal value being higher than the actual sale proceeds is not relevant for tax purposes.<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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If you would like our assistance help in deciding whether to step your shares please <\/span>contact us here<\/a><\/p>

The table below shows how the revaluation rules have developed over the years.<\/p>

[embeddoc url=”http:\/\/159.65.127.138\/wp-content\/uploads\/2020\/01\/Table-showing-revaluation-of.pdf” download=”none” viewer=”google”]<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Law Decree no. 17 of March 1, 2022, containing urgent measures for the containment of electricity and natural gas costs, the development of renewable energy and the relaunch of industrial policies, known as the Energy Decree was published in the Official Gazette no. 50 of March 1, 2022.   Article 29 of the Decree confirms the […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,3,7,54,99,737,762],"tags":[],"class_list":["post-2040","post","type-post","status-publish","format-standard","hentry","category-uncategorized","category-technical-update","category-technical-resource","category-blog","category-tax-reliefs","category-investing-in-italy","category-capital-gains"],"yoast_head":"\nTax Step Up of Shares\/Land and Buildings - Revaluation | Taxing.It<\/title>\n<meta name=\"description\" content=\"Law Decree no. 17 of March 1, 2022, containing urgent measures for the containment of electricity and natural gas costs, the development of renewable\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxing.it\/it\/step-of-up-of-shares-advancing-the-tax-on-capital-gains-by-paying-substitute-tax-in-exchange-for-a-step-up\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Step Up of Shares\/Land and Buildings - 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