To postpone the application of the standard on capital gains since football “starting from the tax period following the one in progress on 31 December 2024”. This is provided for by an amendment reported by FI to the Pa-Bis decree (or Assumption-Sport decree) being examined by the Constitutional Affairs and Labour commissions at Room.
Article 33 of the decree changes the option for sports clubs to divide capital gains over five years for the purposes of determining income, limiting it to the case of ownership for at least two years. Furthermore, the rule aims to limit the amount of capital gains subject to division over five years.
This last step would be valid only for the portion proportionally corresponding to the cash consideration. The intervention aims to "restrict the possibility of distributing capital gains for the purposes of determining income", as stated in the technical report attached to the Pa-Bis decree.
Article published on 12 July 2023 - 12:59
Video Chronicles
