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DA DITTA INDIVIDUALE A SRL TRAMITE CONFERIMENTO D'AZIENDA: LIMITI DI TRASFERIBILITà DEI CREDITI DA BONUS EDILIZI


Con Risposta n. 281 del 4 novembre l'Agenzia Entrate si è espressa in merito ai limiti di trasferibilità dei crediti d'imposta da bonus edilizi in caso di trasformazione da impresa individuale in società a responsabilità limitata mediante conferimento d'azienda, ai sensi dell'art. 121 del Dlgs n. 34/2020. L?"Agenzia ha chiarito che i crediti d?"imposta derivanti dallo sconto in fattura possono essere conferiti insieme all?"azienda nella società conferitaria; tuttavia, tale trasferimento è più assimilabile ad una cessione e, pertanto, rileva ai fini del limite massimo di cessioni “libere” previsto dalla norma.Di conseguenza, una volta effettuato il conferimento, i crediti non potranno più essere oggetto di ulteriori cessioni "libere", ma potranno essere ceduti soltanto ai soggetti qualificati previsti dalla norma (banche e intermediari finanziari). L?"Agenzia ha inoltre precisato che, trattandosi di un conferimento d?"azienda, operazione che non comporta successione universale nei diritti e obblighi come avviene invece per fusioni e scissioni, non trovano applicazione le modalità operative indicate nel principio di diritto n. 4/2024 in tema di utilizzo in compensazione dei crediti. In tali casi, dunque, devono essere seguite le regole ordinarie previste per le cessioni dei crediti. Fonte: https://www.agenziaentrate.gov.it
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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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