{"id":3370,"date":"2026-03-21T20:43:17","date_gmt":"2026-03-21T19:43:17","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=3370"},"modified":"2026-03-21T20:43:17","modified_gmt":"2026-03-21T19:43:17","slug":"contribution-of-a-business-continuity-of-the-holding-period-of-the-contributed-business-and-the-acquired-shareholding-acquisition-date-of-individual-assets-irrelevance-a","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/en\/contribution-of-a-business-continuity-of-the-holding-period-of-the-contributed-business-and-the-acquired-shareholding-acquisition-date-of-individual-assets-irrelevance-a\/","title":{"rendered":"Contribution of a business \u2013 Continuity of the holding period of the contributed business and the acquired shareholding \u2013 Acquisition date of individual assets \u2013 Irrelevance (AIDC Practice Statement No. 235)"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p data-start=\"862\" data-end=\"1215\">In determining the holding period of the shareholdings received as a result of a business contribution pursuant to Article 176 of the Italian Income Tax Code (TUIR), the relevant period is the time during which the business or business unit, considered as a whole, has been held. The acquisition date of the individual assets composing it is irrelevant.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; In determining the holding period of the shareholdings received as a result of a business contribution pursuant to Article 176 of the Italian Income Tax Code (TUIR), the relevant period is the time during which the business or business unit, considered as a whole, has been held. 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