Introduction

The facilitated removal of instrumental properties represents an important opportunity for sole proprietors wishing to transfer a property from business assets to personal assets, benefiting from a reduced substitute tax. This article analyzes the current regulations, methods of application, and the tax advantages of the operation.

1. What is facilitated removal?

Facilitated removal allows sole proprietors to transfer an instrumental property out of the business regime, converting it into a personal asset with favorable tax treatment. This measure was reintroduced by the 2025 Budget Law to promote the asset restructuring of businesses.

2. The relevant regulation

According to the law, facilitated removal concerns instrumental properties owned as of October 31, 2024, and it is applicable by May 31, 2025, with retroactive effect from January 1, 2025. The substitute tax is set at 8% of the property's value, which is lower than the standard taxation.

3. Requirements and methods of removal

To participate in the facilitated removal, the entrepreneur must:

• Own the property as an instrumental asset as of October 31, 2024.
• Record the removal in the accounting records by May 31, 2025.
• Pay the substitute tax in a single installment or according to the methods established by law.

4. Tax advantages of the operation

Facilitated removal offers several benefits:

• Reduction of the tax burden, thanks to the application of an 8% substitute tax instead of the ordinary taxation.
• Greater estate flexibility, allowing the entrepreneur to convert the property into a personal asset without going through a burdensome sale.
• Optimization of tax management, avoiding ordinary taxation on the capital gain resulting from the removal.

5. Practical considerations and strategic evaluations

Before proceeding with facilitated removal, it is essential to analyze:

• The impact on personal and business taxation.
• The economic convenience compared to selling or retaining the instrumental asset.
• The future prospects of the business activity, to avoid decisions that are not aligned with long-term objectives.

Conclusion

Facilitated removal of instrumental properties represents an important tax opportunity for sole entrepreneurs. However, it is necessary to carefully evaluate the convenience of the operation by comparing it with other available tax and asset management options.

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