When is the capital gain charged?
Usually the fee to be paid is debited the month following that of the sale of the security on the current account associated with the securities account. Each bank has different rules, but the above is the norm. In addition to the tax on the capita gain and the stamp duty on the securities account, the Tobin Tax is also paid.
Capital gain is the gain resulting from the difference between the purchase price and the sale price of a specific financial instrument.
Every saver who owns BTPs or any other type of sovereign bond pays a certain amount of taxes on it which is equal to 12,5%. This value includes various government bonds, including foreign ones.
The absolute return on the capital gain is calculated by means of the simple difference in absolute value between the sale price and the purchase price of the financial instrument in question.
Specifically, reference is made to Part RT (Capital gains of a financial nature) of the Individual Income model. More precisely, from line RT 21 to line RT 30. The same assets must also be declared in Part RW, dedicated to monitoring assets held abroad.
This is the loss resulting from the trading of financial instruments. You incur a loss when you sell the financial asset at a lower price than buying.