Peer to peer lending (P2P) can be defined as a "loan between private individuals, provided via web platforms".
This is a particularly interesting topic in this particular historical period, both from a technological and fiscal point of view.
In fact, in recent times, the tax legislator has taken an interest in the topic with important regulatory innovations.
To learn more about this topic, interested readers can consult our in-depth study dedicated to "Peer to peer lending: meaning and taxation".