Prada – Italian Tax Booklet - Prada Group

Lines RT10 to RT20 should be filled in with information for the quantification of the taxable basis andthe substitute tax due on the actual capital gains realized in the tax period; for individuals this coincideswith the calendar year – i.e. from January 1 st to December 31 st .Line RT10In line RT10 the Shareholder must write the total consideration received in the tax period (generally thesale price) from the transfer of the shares, less the costs directly attributable to the sale.Line RT11In column “2” of line RT11 (see following picture) the Shareholder must write the fiscal cost of theshares sold in the tax period (normally the purchase price, increased by the costs directly attributable tothe purchase):Column “1” of line RT11 must be crossed out only in case the Shareholder has increased the fiscal costof his/her shares in compliance with special Italian revaluation laws:Line RT12In column “3” of line RT12 (see following picture) the Shareholder must write the difference betweenRT10 and column “2” of RT11, if the difference is positive (i.e. the amount of capital gain (if any)):If the difference between RT10 and column “2” of RT11 is negative (i.e. if there is a capital loss), the[negative] difference [expressed as a + number] must be written in column “1” of RT12 (column “3”must be marked zero “0”):35