Invite friends stoks earn

Hello everybody. I’m Italian and I recently filled out the form to invite friends with unlimited numbers. I wanted to know what taxes you pay by inviting friends, since you get shares? is it as if we had bought them for 0 €? assuming he has 10 shares of € 10 each, obtained by inviting 10 friends. my total would be € 100 and on these € 100 should I calculate the taxes? thanks to those who will be able to answer me

You may want to check with a tax advisor; while you will pay taxes on capital gain when you sell, you may also have to report the actual donation under a gift tax.