Taxation for Irpef purposes: proceeds deriving from participation in lotteries, competitions and games constitute income for the entire amount received in the tax period (part 1)

(Jamma) – Based on what is expressly provided for by the Tuir (article 67, paragraph 1, letter d), prizes and winnings belong to the category of other income. In particular, they are other income (if they do not constitute capital income or if…

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