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Capital losses treatment in financial assets allocation

Author

Listed:
  • Enzo Mignarri

    (Banca Monte dei Paschi di Siena)

Abstract

The functioning of the different financial income taxation regimes for individuals, private partnerships and non-commercial entities indicate that there are differences in the treatment of capital losses. In the declaration and administered savings fiscal regimes, capital losses are those realized, while in the asset management fiscal regime capital losses acquired after the tax year are also considered.

Suggested Citation

  • Enzo Mignarri, 2011. "Capital losses treatment in financial assets allocation," BANCARIA, Bancaria Editrice, vol. 1, pages 32-38, January.
    • Handle: RePEc:ban:bancar:v:01:y:2011:m:january:p:32-38
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    File URL: http://www.bancariaeditrice.it/prodotti/vedi/prodotto/id/2443/bancaria-n-1-2011
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    More about this item

    Keywords

    tassazione rendite finanziarie; regime della dichiarazione; regime del risparmio amministrato; regime del risparmio gestito;
    All these keywords.

    JEL classification:

    • K12 - Law and Economics - - Basic Areas of Law - - - Contract Law
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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