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Prada – Italian Tax Booklet - Prada Group

Prada – Italian Tax Booklet - Prada Group

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The capital loss, which will be deductible from capital gains (if any) of the same nature realized in thefollowing four tax periods, must be written in column “5” of line RT20:RT13In line RT13 the Shareholder must write down capital losses realized in previous tax periods, assubmitted in Form RT of the tax return filed for the previous year:RT14 [applicable only if the non-<strong>Italian</strong> resident Shareholder holds shares, securities, bonds and otherfinancial instruments through an <strong>Italian</strong> intermediary]In line column “2” of RT14 the Shareholder should write the surplus of capital losses certified by an<strong>Italian</strong> intermediary through which the Shareholder holds financial instruments, including capital lossesrelating to previous years (in this latter case, the capital loss must also be indicated in column “1”):In case lines RT13 and/or RT14 are filled in, the total amount of RT13 plus column “2” of RT14 cannot behigher than the amount indicated in column “3” of RT12.RT15In line RT15, the result of the following subtraction should be written down: (RT12 column “3”) <strong>–</strong> (RT12column “2”) <strong>–</strong> (RT13) <strong>–</strong> (RT14 column “2”):36

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