Giuliano Foglia’s thoughts on Exibart: Taxing the capital gains generated by art collectors with speculative intent is the goal of the new tax rules for #IRPEF purposes contained in the draft tax reform proxy law. A provision that aims to bring clarity to the current regulatory framework.
“The hope is that a concrete and tangible approach will be preferred, capable of filling the regulatory gap by precisely and clearly establishing the application criteria of the new provision. Only in this way, in fact, would the goal of greater certainty be achieved, eliminating the “gray areas” within which administrative and jurisprudential orientations that are not always predictable may continue to develop.”
The next challenges will consist precisely in determining two elements: the presence of the speculative purpose and the precise manner in which the tax base to be taxed is to be determined.
Come funziona la riforma fiscale che sfavorisce i “collezionisti speculatori”