Scissione (2025)

The original company continues to exist but spins off a portion of its assets/liabilities to another entity.

Instead of paying the VAT to the supplier, the buyer "splits" the payment: they pay the taxable amount to the supplier and pay the VAT amount directly to the Treasury. Scissione

In the Italian tax system, (Split Payment) is a VAT mechanism used primarily in transactions with public administrations or listed companies. The original company continues to exist but spins

The original company dissolves, and all its assets/liabilities are split between two or more recipient companies. Scissione