Plusvalenza is a capital gains tax, in this case the overvaluation of assets (players):
Milan, Inter fined 90,000 euros each for the false valuation of players on their books. Sampdoria fined 36,000 euros. The Milanese were guilty of inflating the values of second-string players traded between them for capital gains tax purposes to improve their annual accounts, falsely showing the clubs to be in a better financial position and allowing their entry in the Serie A championship between 2003-2005.
