Studio Dorighelli
Contact us

STUDIO DORIGHELLI

DONAZIONE DELLA NUDA PROPRIETà DI QUOTE SOCIETARIE: QUANDO SCATTA L?"ESENZIONE DELL'IMPOSTA


Con la Risposta n. 271 del 27 ottobre, l?"Agenzia delle Entrate ha precisato che l?"esenzione dall?"imposta sulle donazioni si applica anche quando, insieme alla nuda proprietà delle quote societarie, vengono trasferiti i diritti di voto necessari per acquisire il controllo della società, a condizione che vengano rispettati specifici requisiti. Il caso riguardava una donazione della nuda proprietà di una quota di maggioranza (95%) di una società, effettuata da una madre a favore dei due figli, con mantenimento per sé dell?"usufrutto. Tramite una specifica convenzione allegata all?"atto di donazione, la donante ha trasferito ai figli la maggioranza dei diritti di voto nell?"assemblea ordinaria, garantendo loro il controllo della società ai sensi dell?"art. 2359, comma 1, n. 1), c.c. Secondo l'Agenzia delle Entrate, per beneficiare dell?"esenzione non è sufficiente il semplice trasferimento dei diritti di voto: è necessario che i beneficiari acquisiscano effettivamente il controllo della società e lo mantengano per almeno cinque anni, così come previsto dall?"art. 3, comma 4-ter, del D.Lgs. n. 346/1990 (TUS).Il mancato rispetto delle condizioni di legge comporta la decadenza dal beneficio, il pagamento dell'imposta in misura ordinaria, della sanzione amministrativa e degli interessi di mora decorrenti dalla data in cui la stessa imposta avrebbe dovuto essere pagata. Fonte: https://www.agenziaentrate.gov.it
Services Details


News
News and press


See archive

People

Meet the team

Request information


You have reached the alowed limit of characters.

Statement on the GDPR (General Data Protection Regulation)

The data controller is Studio Dorighelli, who states that the data acquired in this manner will be handled as follows:

  • it will be used to comply with current requests for information/acquistion/registration until completed and for no other purpose.
  • it will be held in the company archives with no deadline, until independent cancellation by the user, voluntary cancellation by the Controller or an explicit request for cancellation by the user.
  • it will be held on behalf of the Controller by KUMBE, the Controller’s maintainer for digital services, on the cloud server and related backup, in turn managed in compliance with the GDPR for the entire term of the contract with the Controller – who may dispose of it at any time – and until its subsequent cancellation.
  • it will not be assigned to third parties; it will not be used for marketing campaigns except if concurrently authorized for such purposes.
  • the user will have a profile created based pon the information contained therein and the data may be used for statistical processing.
  • 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.

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.

Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

ODC TRENTO

Thanks!

We sent you an email. To activate the newsletter click on the link you will find in the message, thank you!

Iscriviti alla nostra newsletter

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.

cancel