Art. 102 Legge Tributaria (LT) - Capitale Proprio

**Imposta sugli utili e sul capitale delle persone giuridiche - Imposta sul capitale - Oggetto** This article addresses the taxation system applied to the capital of legal entities. The focus here is on the capital tax, which is a tax levied on the capital stock of a company, distinguishing it from taxes on profits. The regulation outlines how the capital is assessed for tax purposes and the scope of entities liable to this specific tax. The tax base, rate, exemptions, and any special conditions are typically detailed in the following sections of the legal framework. Such regulations ensure that all taxable entities contribute to public revenues in proportion to their capital capacity.