{"id":3260,"date":"2025-07-26T18:43:47","date_gmt":"2025-07-26T16:43:47","guid":{"rendered":"https:\/\/devshop.italpreziosi.it\/informazioni\/fiscalita\/"},"modified":"2025-09-25T21:47:11","modified_gmt":"2025-09-25T19:47:11","slug":"taxation","status":"publish","type":"page","link":"https:\/\/devshop.italpreziosi.it\/en\/information\/taxation\/","title":{"rendered":"Taxation"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3260\" class=\"elementor elementor-3260 elementor-2338\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-46918f2 investment-header e-flex e-con-boxed e-con e-parent\" data-id=\"46918f2\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8aed803 e-con-full e-flex e-con e-child\" data-id=\"8aed803\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9cc8124 elementor-widget elementor-widget-woocommerce-breadcrumb\" data-id=\"9cc8124\" data-element_type=\"widget\" data-widget_type=\"woocommerce-breadcrumb.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<nav class=\"woocommerce-breadcrumb\" aria-label=\"Breadcrumb\">Italpreziosi Shop<\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce7aebc elementor-widget elementor-widget-heading\" data-id=\"ce7aebc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Taxation<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d19e617 elementor-widget elementor-widget-text-editor\" data-id=\"d19e617\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The purchase and sale of investment gold can result in capital gains of a financial nature, which are subject to taxation under Italian law. This taxation is executed through the application of a substitute tax.<\/p><p>\u00a0<\/p><p>The Budget Law of 2024 has significantly altered the previous regulations (as per art. 68 of the Italian Income Tax Code). Now, if purchase invoices are available, a substitute tax at a rate of 26% is applicable on any capital gain realized, similar to that on financial transactions. This tax is settled in the tax return for the year in which the payment is received. In the absence of a sale deed, a 26% tax will be imposed on the entire sale amount. Therefore, it is always advisable to retain the documents related to the purchase of the metal.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e89e15 elementor-widget elementor-widget-html\" data-id=\"7e89e15\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"criteri-wrapper\">\n\t<h4>General Criteria for the Existence of Documentation<\/h4>\n\t<ol>\n\t\t<li><span>Documented acquisition cost<\/span><span class=\"amount-text\">\u20ac 35.000<\/span><\/li>\n\t\t<li><span>Sale proceeds<\/span><span class=\"amount-text\">\u20ac 50.000<\/span><\/li>\n\t\t<li><span>Taxable capital gain = B - A<br>Tax due 26% of C<\/span><span class=\"amount-text\">\u20ac 15.000<br> \u20ac 3.900<\/span><\/li>\n\n\n\n\t<\/ol>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-06da1e9 elementor-widget elementor-widget-html\" data-id=\"06da1e9\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"criteri-wrapper\">\n\t<h4>Criteria for the Absence of Documentation on Acquisition Costs<\/h4>\n\t<ol>\n\t\t<li><span>Documented acquisition cost<\/span><span class=\"amount-text\">n.a.<\/span><\/li>\n\t\t<li><span>Sale proceeds<\/span><span class=\"amount-text\">\u20ac 50.000<\/span><\/li>\n\t\t<li><span>Tax due 26% of B<\/span><span class=\"amount-text\">\u20ac 13.000<\/span><\/li>\n\t<\/ol>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Taxation The purchase and sale of investment gold can result in capital gains of a financial nature, which are subject to taxation under Italian law. This taxation is executed through the application of a substitute tax. \u00a0 The Budget Law of 2024 has significantly altered the previous regulations (as per art. 68 of the Italian [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":3258,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-3260","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/devshop.italpreziosi.it\/en\/wp-json\/wp\/v2\/pages\/3260","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/devshop.italpreziosi.it\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/devshop.italpreziosi.it\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/devshop.italpreziosi.it\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/devshop.italpreziosi.it\/en\/wp-json\/wp\/v2\/comments?post=3260"}],"version-history":[{"count":6,"href":"https:\/\/devshop.italpreziosi.it\/en\/wp-json\/wp\/v2\/pages\/3260\/revisions"}],"predecessor-version":[{"id":4168,"href":"https:\/\/devshop.italpreziosi.it\/en\/wp-json\/wp\/v2\/pages\/3260\/revisions\/4168"}],"up":[{"embeddable":true,"href":"https:\/\/devshop.italpreziosi.it\/en\/wp-json\/wp\/v2\/pages\/3258"}],"wp:attachment":[{"href":"https:\/\/devshop.italpreziosi.it\/en\/wp-json\/wp\/v2\/media?parent=3260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}