New edition for the revaluation of shares and land: it is possible to access the facilitation relating to shareholdings and land owned as of January 1, 2022, by paying a tax with a rate of 14%. The expiry date is June 15, 2022 to pay the substitute tax and to proceed with the preparation and asseveration of the appraisal report.

In particular, it is envisaged that the substitute tax (14%) due for investments in unlisted companies and for land owned on the aforementioned date of January 1, 2022, can be paid:

– in a single solution by 15 June 2022;

– in installments, in three installments of the same amount within:

1) on June 15, 2022;

2) June 15, 2023;

3) on June 15, 2024.

Interest in the amount of 3% is due on the amount of the installments subsequent to the first.

They can access the redetermination:

– natural persons who do not carry out business activities;

– simple companies, companies and associations equivalent to them pursuant to art. 5 TUIR;

– non-commercial entities as regards activities not inherent to the business activity;

– non-resident subjects, without a permanent establishment in Italy,

if as of January 1, 2022 they possess:

– building land or land for agricultural use;

– shareholdings not traded on regulated markets (the rule does not distinguish between qualified and unqualified shareholdings).

These must be assets held outside the exercise of businesses or professions.

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