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REGIME IMPATRIATI: NIENTE AGEVOLAZIONE PER I BONUS PERCEPITI DOPO IL TRASFERIMENTO ALL?"ESTERO


Con la Risposta n. 274 del 28 ottobre l?"Agenzia delle Entrate ha chiarito che i bonus di natura differita, come i Long Term Incentive Plan e i Deferred Bonus Plan, non possono beneficiare del regime agevolato per lavoratori impatriati se percepiti dopo la cessazione della residenza fiscale in Italia, anche se maturati in anni in cui il lavoratore fruiva dell?"agevolazione.Il caso analizzato dall'Amministrazione finanziaria riguarda una società che aveva applicato il regime speciale sugli impatriati a tre dipendenti rientrati dall?"estero e fiscalmente residenti in Italia tra il 2021 e il 2024. Nel corso del 2024, i lavoratori hanno cessato il rapporto e trasferito la residenza in Grecia. Nel 2025, avrebbero percepito gli emolumenti differiti assegnati negli anni precedenti, maturati dopo la fuoriuscita dal regime.L?"Agenzia ha ricordato che, ai fini del regime impatriati, vale il principio di cassa: l?"agevolazione si applica solo ai redditi percepiti nel periodo di fruizione del regime, indipendentemente dal momento in cui essi si riferiscono. Pertanto, le somme erogate nel 2025, quando i lavoratori non risultano più residenti in Italia, devono essere tassate secondo le regole ordinarie, senza applicazione del beneficio fiscale.Nella risposta, l?"Amministrazione finanziaria richiama inoltre la circolare n. 33/E del 28 dicembre 2020, che ribadisce come i compensi percepiti dopo la scadenza del periodo agevolato non possano fruire del regime impatriati, anche se maturati durante gli anni di residenza in Italia. Fonte: https://www.agenziaentrate.gov.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
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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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