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ASSEGNAZIONI, CESSIONI E TRASFORMAZIONI AGEVOLATE: I COMMERCIALISTI CHIEDONO UNA PROROGA AL 30 NOVEMBRE


In una lettera del presidente del CNDCEC, Elbano de Nuccio, al Viceministro dell’Economia, Maurizio Leo, i Commercialisti hanno chiesto un termine più ampio per il perfezionamento delle operazioni di assegnazione e cessione agevolata di beni ai soci e di trasformazione agevolata in società semplice delle società commerciali, previste dalla Legge di bilancio 2023. "Molti dei nostri Iscritti - scrive De Nuccio - che, evidentemente, sono parte attiva nel valutare con i loro assistiti la fattibilità e la convenienza della norma, ci segnalano che, per la concomitanza con i numerosi ulteriori adempimenti fiscali che hanno caratterizzato i mesi scorsi e per la frequente complessità intrinseca alle operazioni, il termine del 30 settembre prossimo, attualmente previsto per la stipula degli atti di assegnazione, cessione e trasformazione e per il versamento della prima rata delle imposte sostitutive dovute, rischia di precludere per numerosi contribuenti la possibilità di accedere alle disposizioni agevolative".Da qui la necessità di chiedere un nuovo termine che, secondo i Commercialisti, potrebbe essere quello del 30 novembre 2023, data entro la quale perfezionare gli atti e versare l’intero importo delle imposte sostitutive dovute in modo da non incidere sui flussi di cassa attesi in termini di finanza pubblica. La proposta - precisa il presidente del CNDCEC - "risponde all’obiettivo di far produrre pienamente alla norma gli effetti per i quali è stata emanata e che, al contempo, non inciderebbe sulla prospettiva di gettito per l’anno finanziario in corso, anzi, con ogni evidenza, consentirebbe la riscossione di maggiori imposte sostitutive". Fonte: https://commercialisti.it
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If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

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