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NEW REGIME: Mandatory aggregation (marginal tax rate)
Beginning on the 1st of January 2023, the aggregation of the positive balance between capital gains and losses (taxes from 15% to 48%) deriving from the disposal of shares and other securities will become mandatory when:
- The assets in question have been held for a period of less than 365 days; and
- The taxable income of the taxpayer, including the balance of the above-mentioned capital gains and losses, is equal or higher than € 75,009.
This rule also applies to the balance between the capital gains and losses that are subject to the aggravated rate of 35%.
If the above conditions are not met, the 28% (or 35%) rate will be applicable, except the taxpayer opts for being taxed for the aggregation method.