- The taxpayer is seeking clarification on the tax treatment of the positive differential resulting from the purchase of tax credits.
- The taxpayer believes that the revenue derived from this differential should be accounted for and taxed in accordance with the cash basis principle.
- The taxpayer also believes that there is no correlation between their activities and the purchase of tax credits, as this can be done by non-self-employed individuals.
- The taxpayer argues that the revenue from the differential should be subject to taxation as “other income” rather than income from professions or arts.
Source: agenziaentrate.gov.it
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
