Taxes in Europe Database v2
D.lgs. n. 461/1997 - D.P.R. n. 917 of 1986 - D.L. 24/04/2014 n. 66 converted into L. 23/06/2014 n. 89.
Capital gains realized on participation in companies.
Capital gains realized by individuals:
Capital gains realized by individuals with a participation held in a business capacity: 50.28% tax exempted (49.72% subject to progressive personal income tax).