- Transfer of professional or artistic studios without VAT was previously considered taxable as it did not constitute a business transfer
- Legislative Decree 192/2024 revises the income tax rules for self-employed work under Article 5
- Changes also affect the VAT regime for the transfer or contribution of a professional or artistic studio
- Article 2 paragraph 3 letter b of DPR 633/72 is revised to include transfers and contributions that involve a unified complex of material and immaterial activities including clients and other immaterial elements as well as liabilities organized for professional or artistic activities
- Further changes are made to letter f to include among the transfers
Source: eutekne.info
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.
