Capital Gains Taxation on funds / % White List

According to the Italian tax law from 1 July 2014, the tax of 26,00% in a flat scale for the investment income from the financial instruments has to be paid. However, if the capital gains arising from the governmental bonds and securities which are in the Italian white list assets, the reduced rate of 12,50% is applied. Considering that the funds can consist of the securities in both white list or not , the portion from the white lists is taxed at the rate of 12,50% while the rest at 26,00%. It means that in order to calculate the taxes correctly, the investor must check the allocation of the invested funds.

To make the procedure of tax calculation easier, FIDA offers the opportunity to receive all needed taxation information in one file in order to provide it on the semiannual basis to the authority. FIDA collects all the required information on the percentage of white list assets straight from the issuers. It allows to keep an eye on the quality of collected information in order to provide valid and up-to-date data. The main advantage is the possibility of receiving information about the investments’ percentage in the assets lists, which allows to save time and money for the business.

Provided fields informations: ISIN, Fund name, currency, validity start date, end date of validity, % white list
Delivery Formats: XML and/or TXT files
Financial instruments: Funds, ETFs

White List




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