This document outlines the tax treatment of profit distributions by capital companies in Italy. It specifies the type of recipient, percentage of distributed profits relevant to tax calculations, and applicable tax rates. For individuals, a 26% rate applies on all profits received if non-qualified, and 40% is taxed at progressive income tax rates if qualified. For sole proprietorships and partnerships, 40% of profits are taxed at progressive income tax rates. For corporations, 5% of profits contribute to taxable income.

1. D I S T R I B U Z I O N E U T I L I S O C I E TÀ D I C A P I TA L I
SOGGETTO
TIPOLOGIA
PARTECIPAZIONE
% DI UTILE DISTRIBUITO RILEVANTE
PER IL CALCOLO DELLE IMPOSTE
ALIQUOTA D’IMPOSTA
APPLICABILE
IRPEF
PERSONA FISICA
NON QUALIFICATA 100% 26%
QUALIFICATA
40%
49,72%
ALIQUOTA
PROGRESSIVA
IRPEF
IMPRESA INDIVIDUALE E
SOCIETÀ DI PERSONE
QUALSIASI
40%
49,72%
ALIQUOTA
PROGRESSIVA
IRES QUALSIASI 5%
CONCORRONO A
FORMARE REDDITO
D’ESERCIZIO
UTILI MATURATI
FINO AL 31.12.2007
UTILI MATURATI
DOPO IL 31.12.2007
UTILI MATURATI
FINO AL 31.12.2007
UTILI MATURATI
DOPO IL 31.12.2007
A TITOLO
DEFINITIVO