Ciao,
ho trovato il prospetto del XS0456541506 di Banca Intesa, e nella parte relativa alla taxtation, non mi sembra di aver capito bene dove si dice che debba essere tassato al 12.5%..... potresti aiutarmi? magari con un prospetto diverso.
Ciao
Zippo
ciao,
i prospetti italiani degli ultimi anni sono simili
Nel 3ad apposito trovi INtesa , Unicredit, Generali ed altri prospetti emessi dopo il 2006.
In ogni caso a pagina 75 del prospetto che hai citato trovi la tassazione italiana spiegati in tutti i casi possibili.
Sempre che tu sia un privato residente in Italia il caso applicabile e' quello qui sotto , quindi imposta sostitutiva 12,5% e sostituto d'imposta , banche incluse.
Italian resident Noteholders — applicability of substitute tax
Under Decree No. 239, payments of interest and other proceeds (including the original issue discount, if any)
in respect of the Notes to Italian resident beneficial owners (either when interest and other proceeds are paid
or when payment thereof is obtained by a beneficial owner on a transfer of the Notes)
are subject to a final
substitute tax (imposta sostitutiva) at a rate of 12.5 per cent. in the Republic of Italy if made to Italian resident
beneficial owners that are:
(i) private individuals holding the Notes otherwise than in connection with an entrepreneurial activity
(for individuals holding the Notes in connection with an entrepreneurial activity, see below);...................
The 12.5 per cent. substitute tax is applied by the Italian resident qualified financial intermediaries provided
by law (including banks, società di intermediazione mobiliare (or “SIMs”), fiduciary companies, società di
gestione del risparmio (or “SGRs”), stock brokers and other qualified entities expressly indicated in Ministerial
Decrees, as well as permanent establishments in the Republic of Italy of banks or intermediaries resident
outside the Republic of Italy, collectively referred to as “Intermediaries” and each as an “Intermediary”)
that intervene, in any way, in the collection of interest and other proceeds on the Notes or, also as transferee,
in the transfer of the Notes.