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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...

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ABOUT

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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

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