Aicardi & Partners
  • The firm
  • The team
  • Areas of practice
  • News
  • Career
  • Contact us
  • IT
  • EN
Select Page
Debt discharge gains: tax neutrality where offset by tax losses

Debt discharge gains: tax neutrality where offset by tax losses

by A&P, Alice Mantovan, Fabrizio Ricci | 16 Apr, 2026 | Publications

The Italian Supreme Court confirms that, pursuant to Article 88(4-ter) of the TUIR, debt discharge gains do not contribute to taxable income where fully offset by tax losses, including carryforwards, within the framework of restructuring agreements under Article...

Articoli recenti

  • Negotiated crisis composition: the new ministerial decree reshapes the restructuring plan
  • PEX capital gains: the ETR test for pre-ATAD tax years
  • Human and technological capital: Filippo Forlani speaks at the Politecnico di Milano Professional Firms Observatory conference
  • Source-state taxation of loss-making non-resident taxpayers
  • Interest expense, business purpose and economic reasonableness: the Italian Supreme Court requires a quantitative and comparative assessment by the tax authority

ABOUT

Chi siamo

Lo studio

Aree di attività

News

Lavora con noi

Contatti

Bologna:

Via Dante, 26 – 40125 Bologna

Tel. +39 051 349627
+39 051 342674
Fax. +39 051 391564
posta@aicardiepartners.it

Milano:

Piazza Del Liberty, 8 – 20121 Milano

Tel. +39 02 86998023

Fax. +39 02 86915457

posta@aicardiepartners.it

Rimini:

Via Soardi, 5 –  47921 Rimini

Tel. +39 051 349627

Fax. +39 051 342674

posta@aicardiepartners.it

Privacy Policy | Cookie Policy

P.IVA: 03744881206

  • Follow

ABOUT

Who we are

The firm

Areas of practice

News

Carreer

Contact us

Bologna:

Via Dante, 26 – 40125 Bologna

Tel. +39 051 349627
+39 051 342674
Fax. +39 051 391564
posta@aicardiepartners.it

Milan:

Piazza Del Liberty, 8 – 20121 Milan

Tel. +39 02 86998023

Fax. +39 02 86915457

posta@aicardiepartners.it

Rimini:

Via Soardi, 5 –  47921 Rimini
Tel. +39 051 349627

Fax. +39 051 342674

posta@aicardiepartners.it

Privacy Policy | Cookie Policy

V.A.T. 03744881206

  • Follow