{"id":3318,"date":"2026-09-23T16:12:39","date_gmt":"2026-09-23T14:12:39","guid":{"rendered":"https:\/\/www.sgtax.it\/?p=3318"},"modified":"2026-09-23T16:12:39","modified_gmt":"2026-09-23T14:12:39","slug":"family-asset-funds-tax-liabilities-arising-business-activities","status":"publish","type":"post","link":"https:\/\/www.sgtax.it\/en\/family-asset-funds-tax-liabilities-arising-business-activities\/","title":{"rendered":"Family Asset Funds and Tax Liabilities Arising from Business Activities"},"content":{"rendered":"

A mortgage lien may be registered<\/strong> over assets contributed to a family asset fund (fondo patrimoniale) even where the underlying tax liability arises from the business or professional activities of either spouse.<\/p>\n

The Italian Supreme Court<\/strong> reaffirmed this principle in Judgment No. 25114 of 8 September 2026<\/strong>, clarifying that the business origin of a debt is not, in itself, sufficient either to establish that it is connected with the family\u2019s needs or, conversely, to prove that it is unrelated to them.<\/p>\n

Under Article 170 of the Italian Civil Code<\/strong>, enforcement against the assets held in the fund and the income generated by them is precluded in respect of debts that the creditor knew had been incurred for purposes unrelated to the family\u2019s needs. The decisive criterion is therefore not whether the obligation is personal, professional or business-related, but the specific relationship between the event giving rise to it and the needs of the family<\/strong>.<\/p>\n

The Supreme Court adopts a particularly broad interpretation of family needs<\/strong>, encompassing not only the essential requirements of maintenance, housing and education, but also:<\/p>\n