{"id":7073,"date":"2024-12-02T18:15:45","date_gmt":"2024-12-02T17:15:45","guid":{"rendered":"https:\/\/www.sgbstudio.it\/?p=7073"},"modified":"2024-12-02T18:20:11","modified_gmt":"2024-12-02T17:20:11","slug":"memorandum-n-46-dec-2-2024-the-tax-regime-of-gifts-income-tax-irap-and-vat","status":"publish","type":"post","link":"https:\/\/www.sgbstudio.it\/en\/2024\/memorandum-n-46-dec-2-2024-the-tax-regime-of-gifts-income-tax-irap-and-vat\/","title":{"rendered":"Memorandum N. 46 Dec. 2, 2024 The tax regime of gifts &#8211; Income tax, IRAP and VAT"},"content":{"rendered":"<p>The granting of gifts by businesses is a usual occurrence, especially on holidays and anniversaries.<\/p>\n<p>The main aspects of the tax regime of such transfers are summarized below in the area of income tax, IRAP and VAT.<\/p>\n<p>&nbsp;<\/p>\n<p>(<a href=\"https:\/\/www.sgbstudio.it\/wp-content\/uploads\/2024\/12\/46-2024-SGBPartners-The-tax-regime-of-gifts-Income-tax-IRAP-and-VAT-1.pdf\" target=\"_blank\" rel=\"noopener\">download pdf<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The granting of gifts by businesses is a usual occurrence, especially on holidays and anniversaries. The main aspects of the tax regime of such transfers are summarized below in the area of income tax, IRAP and VAT. &nbsp; (download pdf)<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[25,24],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7073"}],"collection":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/comments?post=7073"}],"version-history":[{"count":2,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7073\/revisions"}],"predecessor-version":[{"id":7077,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7073\/revisions\/7077"}],"wp:attachment":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/media?parent=7073"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/categories?post=7073"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/tags?post=7073"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}