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Stamp duty since 2014

The 2014 stability law (paragraphs 581 and 582) has again amended the system of stamp duty on financial products, starting from January 1, 2014, providing in summary:

  • increase in the tax rate from 1.5 per thousand to 2 per thousand;
  • cancellation of the minimum of € 34.2;
  • increase in the maximum tax ceiling, for subjects other than natural persons, from € 4,500 to € 14,000.

Billing Periods

For the years from 2012 to 2017 Directa has chosen the annual frequency of the reporting and the related tax billing, while from 2018, in compliance with the most recent regulations, it has switched to quarterly reporting.
However, customers are offered the possibility to keep the previous annual reporting frequency up on request, which can be made online from directa's online trading site with the usual simple ways.