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STUDIO DORIGHELLI

I PREMI PER RITROVAMENTO DI BENI CULTURALI SOGGETTI A RITENUTA


E' soggetto a ritenuta alla fonte nella misura del 25% il premio corrisposto per il ritrovamento di beni culturali, in quanto rientra nella categoria dei redditi diversi previsti dall'articolo 67, comma 1, lettera d), del Tuir.Non si tratta, infatti, di un indennizzo, ma di una remunerazione dell'attività collaborativa del proprietario al perseguimento di pubblici interessi a incentivazione della messa a disposizione dell'autorità preposta alla tutela e alla valorizzazione dei beni. A chiarirlo l'Agenzia delle Entrate nella Risposta n. 58 del 3 marzo, relativa al corretto trattamento tributario da applicare alle somme da corrispondere agli aventi diritto a titolo di premi per i ritrovamenti, ai sensi degli articoli 92 e 93 del Dl n. 42/2004 (Codice dei Beni culturali e del Paesaggio) e alla luce della sentenza del Consiglio di Stato, Sezione IV , del 30 gennaio 2024, n. 920, nella quale si afferma che "i premi per i ritrovamenti non rientrano tra le fattispecie contemplate dal DPR 600/73, art. 30 e sono pertanto esclusi dall'applicazione della ritenuta alla fonte a titolo di imposta ivi prevista". Fonte: https://www.agenziaentrate.gov.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

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:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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