{"id":3395,"date":"2026-04-06T08:04:16","date_gmt":"2026-04-06T06:04:16","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=3395"},"modified":"2026-04-06T08:04:21","modified_gmt":"2026-04-06T06:04:21","slug":"commerciality-requirement-companies-constructing-electricity-generation-plants-absence-italian-revenue-agency-ruling-of-1-april-2026-no-97","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/en\/commerciality-requirement-companies-constructing-electricity-generation-plants-absence-italian-revenue-agency-ruling-of-1-april-2026-no-97\/","title":{"rendered":"Commerciality requirement \u2013 Companies constructing electricity generation plants \u2013 Absence (Italian Revenue Agency ruling of 1 April 2026, No. 97)"},"content":{"rendered":"<p data-start=\"1519\" data-end=\"1939\">According to the ruling of the Italian Revenue Agency dated 1 April 2026, No. 97, the disposal of shareholdings in companies engaged in the construction of electricity generation plants <strong data-start=\"1705\" data-end=\"1752\">does not meet the commerciality requirement<\/strong> pursuant to Article 87(1)(d) of the TUIR for the purposes of the participation exemption, where the operational structure is not potentially capable of initiating the production process.<\/p>\n<hr data-start=\"2546\" data-end=\"2549\" \/>\n","protected":false},"excerpt":{"rendered":"<p>According to the ruling of the Italian Revenue Agency dated 1 April 2026, No. 97, the disposal of shareholdings in companies engaged in the construction of electricity generation plants does not meet the commerciality requirement pursuant to Article 87(1)(d) of the TUIR for the purposes of the participation exemption, where the operational structure is not  [&#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-3395","post","type-post","status-publish","format-standard","hentry","category-unkategorisiert"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commerciality requirement \u2013 Companies constructing electricity generation plants \u2013 Absence (Italian Revenue Agency ruling of 1 April 2026, No. 97) -<\/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\/commerciality-requirement-companies-constructing-electricity-generation-plants-absence-italian-revenue-agency-ruling-of-1-april-2026-no-97\/\" 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