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IVA E SOCIETà IN LIQUIDAZIONE: QUANDO SPETTA LA DETRAZIONE


Nuove indicazioni dell?"Agenzia delle Entrate sul diritto alla detrazione Iva per le società in liquidazione. Con la Risposta n. 251 del 22 settembre, l?"Agenzia delle Entrate ha affrontato il caso di una società posta in liquidazione volontaria nel 2021, la quale aveva ricevuto, successivamente all?"avvio della procedura, fatture da professionisti per attività legali legate al recupero crediti e al contenzioso tributario. La società chiedeva se fosse possibile detrarre l?"Iva addebitata su tali prestazioni, nonostante in precedenza esercitasse un?"attività esente da Iva. L?"Agenzia ha precisato che la liquidazione rappresenta sì l?"ultima fase della vita societaria, ma costituisce comunque parte dell?"attività d?"impresa. Pertanto, in applicazione del principio di neutralità dell?"Iva, la detrazione è ammessa se sussiste un nesso diretto e strumentale tra le spese sostenute e l?"attività liquidatoria. Nel caso concreto, le prestazioni di assistenza legale e di recupero crediti sono state ritenute afferenti alla liquidazione, consentendo così la detrazione dell?"imposta. Pur riferendosi anche a vicende avviate prima della decisione dei soci di sciogliere la società, tali attività erano finalizzate alla definizione dei rapporti ancora pendenti, risultando così funzionali al processo liquidatorio.Per quanto concerne, infine, la possibilità di presentare una dichiarazione integrativa, l'Agenzia ha chiarito che la società potrà procedere in tal senso al ricorrere dei presupposti di legge. 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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