LOMBARDO ed altri: Disposizioni in materia di imposta unica sul reddito di capitali dati a mutuo

This procedure concerns the taxation of income generated from capital lent out. It aims to establish a unified tax system for this type of income, potentially simplifying current regulations and ensuring consistent application across different lending scenarios. The proposed changes will affect individuals and entities receiving income from loans. It seeks to create a clearer framework for tax obligations related to capital income, impacting borrowers and lenders alike.