{"id":3383,"date":"2026-03-29T11:29:22","date_gmt":"2026-03-29T09:29:22","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=3383"},"modified":"2026-03-29T11:29:47","modified_gmt":"2026-03-29T09:29:47","slug":"requirement-of-commercial-activity-preparatory-activities-for-property-development-italian-supreme-court-23-march-2026-no-6732","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/en\/requirement-of-commercial-activity-preparatory-activities-for-property-development-italian-supreme-court-23-march-2026-no-6732\/","title":{"rendered":"Requirement of commercial activity \u2013 Preparatory activities for property development (Italian Supreme Court, 23 March 2026, No. 6732)"},"content":{"rendered":"<p data-start=\"2079\" data-end=\"2363\">The ruling of the <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Corte di Cassazione<\/span><\/span> of 23 March 2026, No. 6732, addressed the existence of the requirement of commercial activity for PEX purposes in relation to a company that initiated a redevelopment project concerning a real estate complex of a former foundry.<\/p>\n<p data-start=\"2365\" data-end=\"2807\">It is noted that the rationale of Article 87 of the <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">TUIR<\/span><\/span> is to grant the tax exemption on capital gains arising from the disposal of shareholdings, provided that the subsidiary effectively and concretely carries out a commercial activity, albeit within the broader meaning set out in Article 55, but not an activity limited to the mere holding or management of real estate or to purely preparatory activities.<\/p>\n<p data-start=\"3266\" data-end=\"3656\">\n","protected":false},"excerpt":{"rendered":"<p>The ruling of the Corte di Cassazione of 23 March 2026, No. 6732, addressed the existence of the requirement of commercial activity for PEX purposes in relation to a company that initiated a redevelopment project concerning a real estate complex of a former foundry. It is noted that the rationale of Article 87 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-3383","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>Requirement of commercial activity \u2013 Preparatory activities for property development (Italian Supreme Court, 23 March 2026, No. 6732) -<\/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\/requirement-of-commercial-activity-preparatory-activities-for-property-development-italian-supreme-court-23-march-2026-no-6732\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Requirement of commercial activity \u2013 Preparatory activities for property development (Italian Supreme Court, 23 March 2026, No. 6732) -\" \/>\n<meta property=\"og:description\" content=\"The ruling of the Corte di Cassazione of 23 March 2026, No. 6732, addressed the existence of the requirement of commercial activity for PEX purposes in relation to a company that initiated a redevelopment project concerning a real estate complex of a former foundry. 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