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ax treatment of negative goodwill for IAS adopters: the new timing rule

ax treatment of negative goodwill for IAS adopters: the new timing rule

by A&P, Giulia Geminiani, Matteo Aicardi | 8 May, 2026 | Publications

Article 3 of Decree-Law no. 38/2026 introduces a specific tax regime for negative goodwill recognised by IAS adopters in business transfer transactions. The amount recognised in the income statement is included in the IRES and IRAP tax base in five equal annual...

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