In the reply to formal question n. 546 of 12 November 2020, the Income Revenue Agency found that the sale between companies of a set of assets consisting of a set of trademarks as well as the designs of the packaging of the related products, the formulas of these products branch of business structure, because these elements, closely related to each other, can constitute an organization potentially suitable, as a whole, for carrying out an activity economic in its own right. The consequence is that the sale price is not subject to VAT and, therefore, the registration tax will be 3% of the total and not a fixed tax (currently € 200).
