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MediaconsulBlognews mediaconsulThe shares of bare property donated? The following are exempt from tax

The shares of bare property donated? The following are exempt from tax

15 Feb

The literal formulation of Article 3, paragraph 4-ter, of Legislative Decree 346/90, notwithstanding the fact that it speaks of “transfers made also through the family agreements referred to in Article 768-bis et seq. of the Civil Code in favour of the descendants and the spouse”, does not seem to hypothesize exclusions and/or limitations relating to the type of transfer.

https://www.ilsole24ore.com/art/norme-e-tributi/2019-02-08/le-quote-nuda-proprieta-donate-sono-esenti-imposte–165241.shtml?uuid=AFEDT5K

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