Il regime tributario dei proventi da peer to peer lending

The budget law for 2018 added to the first paragraph of art. 44 Tuir, the lett. d-bis), by introducing a specific provision which includes among the income capital "the proceeds deriving from loans granted through loan platforms for non-professional lenders" (so-called peer to peer). At the same time, the novella has provided for the obligation of the 26% withholding tax to be paid by the operators of the platforms if the proceeds are paid to natural persons. The new provisions change the structure of the previous system of taxation of income deriving from loans through online portals, for which there is also a specific rule dedicated to the collection of resources for the activities of third sector entities.