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SCISSIONE CON SCORPORO: L?"AGENZIA DELLE ENTRATE ESCLUDE LA NEUTRALITà FISCALE PER LE BENEFICIARIE GIà ESISTENTI


Con Risposta n. 225 del 22 agosto l?"Agenzia delle Entrate ha chiarito il regime fiscale applicabile alle operazioni di scissione con scorporo disciplinate dall?"articolo 2506.1 del codice civile ed ha affermato che la neutralità fiscale prevista dall?"art. 173, comma 15-ter, TUIR per la scissione con scorporo vale solo se la beneficiaria è una società di nuova costituzione, e non si applica quando la beneficiaria è una società già esistente. La pronuncia riguardava una società che intendeva trasferire un immobile a una controllata già esistente, chiedendo se l?"operazione potesse beneficiare del regime di neutralità fiscale previsto dall?"articolo 173, comma 15-ter, del TUIR, introdotto dal decreto legislativo n. 192/2024. Fonte: https://www.agenziaentrate.gov.it
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Dove siamo

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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