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CONCORDATO PREVENTIVO E CESSIONE D?"AZIENDA: DETASSAZIONE PLUSVALENZE SOLO ALLA TITOLARE


Con la Risposta n. 280/2025 del 3 novembre 2025 l?"Agenzia Entrate ha chiarito che l?"agevolazione prevista dall?"art. 86, comma 5, TUIR per le plusvalenze realizzate nella cessione di beni nell?"ambito di una procedura di concordato non si applica se la titolarità del bene è di una società terza, anche se interamente controllata dal soggetto concordatario. L?"agevolazione deve considerarsi riservata ai soli beni direttamente posseduti dalla società ammessa alla procedura. Nel caso affrontato dall?"interpello la Società (ALFA) in concordato aveva promosso una procedura competitiva finalizzata alla cessione di un compendio immobiliare detenuto per il tramite di un?"altra Società (BETA), interamente controllata. La cessione del compendio poteva avvenire attraverso la vendita della totalità delle quote di BETA o, alternativamente, attraverso un?"operazione di vendita diretta, opzione, quest?"ultima, scelta dall?"aggiudicataria della procedura competitiva. Si chiedeva quindi l?"applicabilità della previsione di cui all?"articolo 86, comma 5, del TUIR alla plusvalenza realizzata a seguito della cessione da parte di BETA del compendio, iscritto tra le sue rimanenze, in esecuzione della suddetta procedura. L?"Agenzia Entrate ha risposto che non risulta applicabile alla cessione del compendio detenuto da BETA il regime previsto dal citato comma 5 perché, benché tale cessione avvenga nell?"ambito del Concordato preventivo della Società (controllante BETA), la norma in esame richiede necessariamente in capo al soggetto sottoposto a concordato preventivo la proprietà dei beni ceduti ai creditori o ai terzi.
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
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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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