Tool

This section offers applications for simulating and verifying tax and accounting parameters. These tools allow for quick calculations based on current regulatory requirements, providing immediate support for administrative and tax assessments.

DSCR Simulator and Stress Test for Appropriate Assets

In compliance with the Italian Corporate Crisis Code, MV Partner provides a tool for the prospective assessment of financial stability. The tool allows for the real-time calculation of the DSCR (Debt Service Coverage Ratio) and measures the company’s ability to repay debt over the next 6-12 months. Through an intuitive interface, you can view:

  • Operating Cash Flow and cash generation.
  • The NFP/EBITDA ratio and the “Runway” (financial autonomy).
  • A dynamic stress test to simulate adverse scenarios (declining revenue or rising interest rates).

Inheritance Share and Inheritance Tax Calculator

MV Partner presents a professional application dedicated to reconstructing the estate and calculating entitlements in accordance with the provisions of the Civil Code. The tool precisely manages both intestate and testamentary succession, automatically calculating the reserved shares and the available share. Thanks to advanced features such as the fictitious unification (Relictum + Donatum) and the calculation of the Reduction Action, it is possible to prevent damage to the legitimate share and simulate the tax burden (Inheritance, Mortgage, and Land Registry Taxes) for each individual heir, taking into account specific exemptions and rates.

Simulator for Transfers and Exchanges of Shares (Art. 175 and 177 TUIR)

Tax simulation tool for extraordinary transactions, updated to reflect the latest provisions of the Italian Tax Reform. The tool guides you through verifying the requirements for applying the “Controlled Realization” regime, allowing you to structure tax-neutral or tax-deferred contributions. Through a guided process, the simulator analyzes three key scenarios:

  • Art. 175 TUIR: B2B contributions of controlling or related interests.
  • Art. 177, paragraph 2: Exchange of interests aimed at acquiring control (Group Holding).
  • Art. 177, paragraph 2-bis: Contribution of qualifying interests in single-person or family holding companies (Personal Holding). It includes advanced features such as the look-through test for holding company contributions and the comparative calculation of tax savings compared to the ordinary regime.

Tax Regime Simulator - Affordability Comparison: Flat Rate vs. Ordinary

MV Partner offers a tax planning tool to support professionals and businesses in choosing the most advantageous regime. The tool provides an analytical comparison between the Flat-Rate Regime and the Ordinary Regime, calculating not only the tax burden (IRPEF vs. Substitute Tax) but also the impact of VAT and personal deductions. Special attention is paid to pension planning: the simulator verifies whether contributions paid guarantee coverage for the entire pension year (52 weeks) and identifies the break-even point between the two regimes as turnover varies.