{"id":3014,"date":"2025-02-02T20:54:06","date_gmt":"2025-02-02T19:54:06","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=3014"},"modified":"2025-02-02T20:54:06","modified_gmt":"2025-02-02T19:54:06","slug":"spin-off-of-companies-and-subsequent-transfer-of-the-acquired-participation-no-tax-abuse-new-provisions-according-to-legislative-decree-192-2024","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/en\/spin-off-of-companies-and-subsequent-transfer-of-the-acquired-participation-no-tax-abuse-new-provisions-according-to-legislative-decree-192-2024\/","title":{"rendered":"Spin-off of Companies and Subsequent Transfer of the Acquired Participation &#8211; No Tax Abuse &#8211; New Provisions According to Legislative Decree 192\/2024"},"content":{"rendered":"<p>According to the new paragraph 15-quater of Article 173 of the Consolidated Income Tax Act, the spin-off of a company and the subsequent transfer of the acquired participation are not relevant for income tax purposes.<\/p>\n<p>In this regard, it is officially clarified that the spin-off of a business unit followed by the transfer of the participation does not constitute tax abuse, as it essentially represents the same transaction that occurs in the case of a contribution of a business unit followed by the transfer of the participation.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>According to the new paragraph 15-quater of Article 173 of the Consolidated Income Tax Act, the spin-off of a company and the subsequent transfer of the acquired participation are not relevant for income tax purposes. In this regard, it is officially clarified that the spin-off of a business unit followed by the transfer of the  [&#8230;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3014","post","type-post","status-publish","format-standard","hentry","category-unkategorisiert"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Spin-off of Companies and Subsequent Transfer of the Acquired Participation - No Tax Abuse - New Provisions According to Legislative Decree 192\/2024 -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hessepartner.it\/en\/spin-off-of-companies-and-subsequent-transfer-of-the-acquired-participation-no-tax-abuse-new-provisions-according-to-legislative-decree-192-2024\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Spin-off of Companies and Subsequent Transfer of the Acquired Participation - No Tax Abuse - New Provisions According to Legislative Decree 192\/2024 -\" \/>\n<meta property=\"og:description\" content=\"According to the new paragraph 15-quater of Article 173 of the Consolidated Income Tax Act, the spin-off of a company and the subsequent transfer of the acquired participation are not relevant for income tax purposes. In this regard, it is officially clarified that the spin-off of a business unit followed by the transfer of the [...]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hessepartner.it\/en\/spin-off-of-companies-and-subsequent-transfer-of-the-acquired-participation-no-tax-abuse-new-provisions-according-to-legislative-decree-192-2024\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-02-02T19:54:06+00:00\" \/>\n<meta name=\"author\" content=\"Georg Hesse\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Georg Hesse\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/spin-off-of-companies-and-subsequent-transfer-of-the-acquired-participation-no-tax-abuse-new-provisions-according-to-legislative-decree-192-2024\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/spin-off-of-companies-and-subsequent-transfer-of-the-acquired-participation-no-tax-abuse-new-provisions-according-to-legislative-decree-192-2024\\\/\"},\"author\":{\"name\":\"Georg Hesse\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/#\\\/schema\\\/person\\\/e493875a16bb2d4a9f02c85ad9392273\"},\"headline\":\"Spin-off of Companies and Subsequent Transfer of the Acquired Participation &#8211; No Tax Abuse &#8211; New Provisions According to Legislative Decree 192\\\/2024\",\"datePublished\":\"2025-02-02T19:54:06+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/spin-off-of-companies-and-subsequent-transfer-of-the-acquired-participation-no-tax-abuse-new-provisions-according-to-legislative-decree-192-2024\\\/\"},\"wordCount\":107,\"articleSection\":[\"Unkategorisiert\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/spin-off-of-companies-and-subsequent-transfer-of-the-acquired-participation-no-tax-abuse-new-provisions-according-to-legislative-decree-192-2024\\\/\",\"url\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/spin-off-of-companies-and-subsequent-transfer-of-the-acquired-participation-no-tax-abuse-new-provisions-according-to-legislative-decree-192-2024\\\/\",\"name\":\"Spin-off of Companies and Subsequent Transfer of the Acquired Participation - No Tax Abuse - New Provisions According to Legislative Decree 192\\\/2024 -\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/#website\"},\"datePublished\":\"2025-02-02T19:54:06+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/#\\\/schema\\\/person\\\/e493875a16bb2d4a9f02c85ad9392273\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/spin-off-of-companies-and-subsequent-transfer-of-the-acquired-participation-no-tax-abuse-new-provisions-according-to-legislative-decree-192-2024\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/spin-off-of-companies-and-subsequent-transfer-of-the-acquired-participation-no-tax-abuse-new-provisions-according-to-legislative-decree-192-2024\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/spin-off-of-companies-and-subsequent-transfer-of-the-acquired-participation-no-tax-abuse-new-provisions-according-to-legislative-decree-192-2024\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Spin-off of Companies and Subsequent Transfer of the Acquired Participation &#8211; No Tax Abuse &#8211; New Provisions According to Legislative Decree 192\\\/2024\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/#website\",\"url\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/\",\"name\":\"\",\"description\":\"Wirtschaftspr\u00fcfer und Steuerberater f\u00fcr Italien\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/#\\\/schema\\\/person\\\/e493875a16bb2d4a9f02c85ad9392273\",\"name\":\"Georg Hesse\",\"url\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/author\\\/g-hesse\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Spin-off of Companies and Subsequent Transfer of the Acquired Participation - No Tax Abuse - New Provisions According to Legislative Decree 192\/2024 -","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.hessepartner.it\/en\/spin-off-of-companies-and-subsequent-transfer-of-the-acquired-participation-no-tax-abuse-new-provisions-according-to-legislative-decree-192-2024\/","og_locale":"en_US","og_type":"article","og_title":"Spin-off of Companies and Subsequent Transfer of the Acquired Participation - No Tax Abuse - New Provisions According to Legislative Decree 192\/2024 -","og_description":"According to the new paragraph 15-quater of Article 173 of the Consolidated Income Tax Act, the spin-off of a company and the subsequent transfer of the acquired participation are not relevant for income tax purposes. In this regard, it is officially clarified that the spin-off of a business unit followed by the transfer of the [...]","og_url":"https:\/\/www.hessepartner.it\/en\/spin-off-of-companies-and-subsequent-transfer-of-the-acquired-participation-no-tax-abuse-new-provisions-according-to-legislative-decree-192-2024\/","article_published_time":"2025-02-02T19:54:06+00:00","author":"Georg Hesse","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Georg Hesse"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.hessepartner.it\/en\/spin-off-of-companies-and-subsequent-transfer-of-the-acquired-participation-no-tax-abuse-new-provisions-according-to-legislative-decree-192-2024\/#article","isPartOf":{"@id":"https:\/\/www.hessepartner.it\/en\/spin-off-of-companies-and-subsequent-transfer-of-the-acquired-participation-no-tax-abuse-new-provisions-according-to-legislative-decree-192-2024\/"},"author":{"name":"Georg Hesse","@id":"https:\/\/www.hessepartner.it\/it\/#\/schema\/person\/e493875a16bb2d4a9f02c85ad9392273"},"headline":"Spin-off of Companies and Subsequent Transfer of the Acquired Participation &#8211; No Tax Abuse &#8211; New Provisions According to Legislative Decree 192\/2024","datePublished":"2025-02-02T19:54:06+00:00","mainEntityOfPage":{"@id":"https:\/\/www.hessepartner.it\/en\/spin-off-of-companies-and-subsequent-transfer-of-the-acquired-participation-no-tax-abuse-new-provisions-according-to-legislative-decree-192-2024\/"},"wordCount":107,"articleSection":["Unkategorisiert"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.hessepartner.it\/en\/spin-off-of-companies-and-subsequent-transfer-of-the-acquired-participation-no-tax-abuse-new-provisions-according-to-legislative-decree-192-2024\/","url":"https:\/\/www.hessepartner.it\/en\/spin-off-of-companies-and-subsequent-transfer-of-the-acquired-participation-no-tax-abuse-new-provisions-according-to-legislative-decree-192-2024\/","name":"Spin-off of Companies and Subsequent Transfer of the Acquired Participation - No Tax Abuse - New Provisions According to Legislative Decree 192\/2024 -","isPartOf":{"@id":"https:\/\/www.hessepartner.it\/it\/#website"},"datePublished":"2025-02-02T19:54:06+00:00","author":{"@id":"https:\/\/www.hessepartner.it\/it\/#\/schema\/person\/e493875a16bb2d4a9f02c85ad9392273"},"breadcrumb":{"@id":"https:\/\/www.hessepartner.it\/en\/spin-off-of-companies-and-subsequent-transfer-of-the-acquired-participation-no-tax-abuse-new-provisions-according-to-legislative-decree-192-2024\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.hessepartner.it\/en\/spin-off-of-companies-and-subsequent-transfer-of-the-acquired-participation-no-tax-abuse-new-provisions-according-to-legislative-decree-192-2024\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.hessepartner.it\/en\/spin-off-of-companies-and-subsequent-transfer-of-the-acquired-participation-no-tax-abuse-new-provisions-according-to-legislative-decree-192-2024\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/www.hessepartner.it\/en\/"},{"@type":"ListItem","position":2,"name":"Spin-off of Companies and Subsequent Transfer of the Acquired Participation &#8211; No Tax Abuse &#8211; New Provisions According to Legislative Decree 192\/2024"}]},{"@type":"WebSite","@id":"https:\/\/www.hessepartner.it\/it\/#website","url":"https:\/\/www.hessepartner.it\/it\/","name":"","description":"Wirtschaftspr\u00fcfer und Steuerberater f\u00fcr Italien","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.hessepartner.it\/it\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.hessepartner.it\/it\/#\/schema\/person\/e493875a16bb2d4a9f02c85ad9392273","name":"Georg Hesse","url":"https:\/\/www.hessepartner.it\/en\/author\/g-hesse\/"}]}},"_links":{"self":[{"href":"https:\/\/www.hessepartner.it\/en\/wp-json\/wp\/v2\/posts\/3014","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hessepartner.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hessepartner.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hessepartner.it\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hessepartner.it\/en\/wp-json\/wp\/v2\/comments?post=3014"}],"version-history":[{"count":1,"href":"https:\/\/www.hessepartner.it\/en\/wp-json\/wp\/v2\/posts\/3014\/revisions"}],"predecessor-version":[{"id":3015,"href":"https:\/\/www.hessepartner.it\/en\/wp-json\/wp\/v2\/posts\/3014\/revisions\/3015"}],"wp:attachment":[{"href":"https:\/\/www.hessepartner.it\/en\/wp-json\/wp\/v2\/media?parent=3014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hessepartner.it\/en\/wp-json\/wp\/v2\/categories?post=3014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hessepartner.it\/en\/wp-json\/wp\/v2\/tags?post=3014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}